Second Incomes Campaign: your guide to making a disclosure

26 May 2016

HMRC’s Second Incomes Campaign provides an opportunity for individuals in employment to bring their tax affairs up to date if they have undeclared additional income.

If you owe tax on your income you must tell HMRC about any unpaid tax now. You will then have 4 months to calculate and pay what you owe. The guide to making a disclosure explains how you can do that.

The Second Incomes Campaign is an opportunity open to individuals in employment who have an additional untaxed source of income. Examples of where a second income could come from are:

• fees from consultancy or other services such as public speaking or providing training
• payment for organising parties and events or providing entertainment
• income from activities such as taxi driving, hairdressing, providing fitness training or landscape gardening
• profits from spare time activities such as making and selling craft items
• profits from buying and selling goods, for example regular market stalls, boot sales etc.

Watch the short video ‘Do you have a second income?’ to understand what it means to be employed but also work for yourself.