HMRC internal manual

Business Income Manual

BIM65001 - Prostitution

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.