LITRG: gig workers should get ready for important October tax deadline

24 Sept 2025

The Low Incomes Tax Reform Group (LITRG) is reminding gig workers and side hustlers to check if they need to complete a self assessment tax return for the 2024/25 tax year and register with HMRC by the 5 October deadline if necessary.

LITRG’s call comes as HMRC can access more information than ever before about the money made by people selling goods and services on platforms like Uber, Etsy and Deliveroo1.

LITRG says that people selling goods and services online should check how much they made in 2024/25. If they earned more than £1,000 before expenses2, and they are not already in self assessment then they should register via GOV.UK3. Following this, they have until 31 January to complete and submit their online tax return4. Alternatively, those needing to file on paper can do so within three months of registering5.

Claire Thackaberry, LITRG Technical Officer, said:

“It is really important that people who made money selling goods or services through online platforms in 2024/25 understand that they may need to report that income to HMRC and pay any tax that is owed.

“This has added importance now that HMRC is able to access more information from businesses, banks and other sources that it can use to work out how much money someone has been making and if they have been paying the correct amount of tax.

“If you are not already in self assessment then by registering by 5 October, you will be protecting yourself from being charged ‘failure to notify’ penalties6. This first step of the self assessment process is important and will give you the best chance of keeping on the right side of HMRC – provided you also then follow through and declare your side-hustle income and pay any tax due by 31 January 2026”.

Notes for editors

  1. For more information see OECD rules (LITRG, 6 April 2025) and HMRC ‘nudge’ letters and emails: deliveries carried out during 2023/24 – what you need to do (LITRG, 20 January 2025).
  2.  There is an annual £1,000 trading allowance for all income from trading, casual and miscellaneous income, and a similar property income allowance of £1,000. Please note that ‘selling goods’ in this context does not include selling off unwanted personal items, which would not normally be subject to income tax.
  3.  You can register for self assessment on GOV.UK
  4. See Self Assessment and tax returns (LITRG). The normal filing deadline for an online tax return is 31 January or within three months of receiving a notice to file – whichever is later.
  5. The normal filing deadline for a paper tax return is either 31 October or within three months of receiving the notice to file – whichever is later.
  6. See Failure to notify penalties guidance (LITRG)