People making money from Christmas crafts or selling festive items must check if they need to tell HM Revenue & Customs (HMRC) about their earnings
If you are making money from activities like making Christmas decorations, upcycling furniture for seasonal sales, or running Christmas market stalls, you must check if you need to tell HMRC about your earnings.
Do I need to report my additional income?
Side hustlers selling festive items must notify HMRC online if their earnings exceed £1,000 per year. The online checker tool can clarify if and when side hustlers need to report their additional income.
Check if you need to tell HMRC about additional income.
Self Assessment tax return for side hustles
Anyone who earned more than £1,000 from side hustles in the 2024 to 2025 tax year will need to register with HMRC for Self Assessment as a sole trader, file their return, and pay any tax due by 31 January 2026.
This £1,000 threshold applies to all trading activities combined – so someone earning £600 from craft sales and £500 from content creation would need to register as their total exceeds £1,000.
For further help, see HMRC’s help for hustles campaign
Source: nibusinessinfo
