Digital Nomad

Side Hustles Under the Spotlight: £1,000 Trading Allowance and Self Assessment Rules

If you’re making extra income from side gigs, finding out whether you need to register for Self Assessment now matters — £1,000 of trading income is where the line is drawn in 2025-26.

By NomadicTax Research Team • 5-6 min read • August 11, 2026

## The Trading Allowance Explained If you earn less than **£1,000 in total from trading/side activities** within a tax year, you usually **don’t need to report it**, thanks to the Trading Allowance. Once income passes that limit—or involves providing services rather than just selling things—you’ll need to register for Self Assessment and declare it. ([gov.uk](https://www.gov.uk/government/news/say-i-do-to-getting-your-side-hustle-tax-right?utm_source=openai)) ## Examples of What Counts and Doesn’t **Counts:** - Selling handmade goods regularly (e.g. weekly craft markets) - Paid photography, content creation or tutoring over time - Renting out property temporarily (if renting part is considered a business activity) **Doesn’t count:** - One-off sale of personal items, like a car or clothes, where you sell below what you paid for ## When You Must Register & File - If side hustle income exceeds **£1,000 in the 2025-26 tax year**, you must register for Self Assessment by **5 October 2026**. ([gov.uk](https://www.gov.uk/government/news/say-i-do-to-getting-your-side-hustle-tax-right?utm_source=openai)) - File by **31 January 2027** if doing it online and pay any tax due. Paper returns must meet earlier deadlines. ([gov.uk](https://www.gov.uk/self-assessment-tax-returns/deadlines?source=post_page---------------------------&utm_source=openai)) ## Practical Tips to Stay On Top - Track your side hustle income separately using spreadsheets or accounting apps - Keep receipts of expenses (materials, travel, etc.), as many are deductible - Use HMRC tools: “Where is your additional income from?” to check obligations ([gov.uk](https://www.gov.uk/government/news/say-i-do-to-getting-your-side-hustle-tax-right?utm_source=openai)) - If earnings fluctuate year to year, consider estimating carefully so that payments on account reflect your situation ## How this Interacts with Other Taxes - Side hustle income is added to any PAYE or other income, potentially affecting your tax rate/bracket - It may affect National Insurance contributions if you're self-employed - If your side business grows, you might need to consider incorporation or register as a business for VAT ## Case Example Alex sells wedding stationery and makes £600; he also earns £500 from a small social media influencer activity during 2025-26. Combined, that’s **£1,100**, which exceeds the £1,000 allowance—so Alex must register for Self Assessment by 5 October 2026, file online by 31 January 2027, and declare all income and expenses. If only one source existed and it stayed under £1,000, no declaration needed. ## Bottom Line Side hustlers shouldn’t wait until Jan 2027 to wake up to tax obligations. If you think you’ll earn more than £1,000 in combined trading income in 2025-26, act now to register, track income, and keep good records. Staying compliant can save surprises later.