Research and analysis

Income Tax: reporting and payment in the sharing and gig economy

Qualitative research exploring the impact of income tax reporting and payment within the Online Sharing and Gig Economy

From:
HM Revenue & Customs
Published
24 July 2025

Documents

Qualitative research exploring the impact of income tax reporting and payment within the Online Sharing and Gig Economy

HTML

Details

HM Revenue and Customs commissioned Kantar in July 2019 to carry out qualitative research exploring the impact of income tax reporting and payment within the Online Sharing and Gig Economy. Fieldwork was conducted in September and October 2019.

The aims of the research were to:

  • build an in-depth understanding of current payment and tax arrangements for online platform users

  • uncover the complexities of this form of working

Updates to this page

Published 24 July 2025

Sign up for emails or print this page