The move comes as HMRC prepares for new disclosure rules for online marketplaces from January 2025, which will require mandatory reporting by the operators of online platforms of all sales by individuals to the tax authority.

The rules will affect content creators and influencers earning income through social media and streaming channels such as YouTube and Twitch.

HMRC said: ‘You may need to tell HMRC if you receive income through an online marketplace or social media, even if you do not need to pay tax on it. This could be whether it’s your main source of income or an additional source — sometimes called a side hustle.’

The HMRC tool is a questionnaire which starts by asking whether the individual received any additional income, whether it was for selling goods or services, renting out land or property, creating online content or any other form of earnings. However, if ‘anything else’ is selected, a message pops up stating that ‘this tool is for people who sold goods or services, or rented out property’.

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