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HMRC internal manual

Business Income Manual

HM Revenue & Customs
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If the activities of a prostitute or any other person deriving income from prostitution are organised in such a way as to constitute a trade or profession (see BIM20000 onwards), the profits are liable to Income Tax. This was confirmed by CIR v Aken [1990] 63TC395.

If you are investigating such profits you must refer to EM2097.