Research and analysis

Sharing Economy: User characteristics and tax reporting behaviour

Research into the size of the Sharing Economy in Great Britain, and participants’ experience and understanding of tax on Sharing Economy income.

Documents

Sharing Economy: User characteristics and tax reporting behaviour - Main Report

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Sharing Economy Research Report - Technical Appendices

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Details

This research examined the Sharing Economy in Great Britain. It aimed to understand the size of the Sharing Economy, and the characteristics and activity of individuals who participate in it (described as ‘providers’). It also explored a range of issues in relation to tax in the Sharing Economy.

The findings contained in this report cover:

  • the scale and profile of the Sharing Economy
  • why individuals get involved in the Sharing Economy
  • average earnings and the kind of work that takes place in the Sharing Economy
  • providers’ understanding of their tax obligations
  • providers’ tax reporting behaviour in the Sharing Economy
  • what further support or information might be helpful for providers

The research involved 3 separate surveys. A random web and telephone survey, with 2,383 people, gave an estimate of the size of the Sharing Economy.

A larger online survey of 11,354 gave a detailed picture of who is involved in the Sharing Economy.

A third survey of 2,509 providers asked about their attitudes and experience of tax in the Sharing Economy. Thirty providers also took part in qualitative interviews. The research only covers Great Britain.

Published 16 November 2017