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• Check if you need to tell HMRC about your income from online platforms

  Find out if you need to declare income from selling personal possessions, goods or services online, creating online content or renting out property using digital platforms.

  • Updated: 13 February 2025
• Executive Summary: Quantitative research with individuals generating income through an intermediary
  • Updated: 24 July 2025
• Living in the USA

  Information about moving to, living or retiring in the USA – including visas, working, healthcare and driving.

  • Updated: 11 December 2025
• Tax for self-employed people in a changing world

  Overview of OTS work relating to simplifying tax reporting and payments for self-employed people.

  • Updated: 5 November 2019
• Qualitative research exploring the impact of income tax reporting and payment within the Online Sharing and Gig Economy
  • Updated: 24 July 2025
• Prove you have right of abode in the UK

  Having right of abode means you're allowed to live or work in the UK without any immigration restrictions - apply for a certificate of entitlement to prove you have it.
• CIV MEANS 1: financial assessment form, not passported

  Means assessment form for legal aid clients not on Income Support or other passporting benefits (also includes CIV MEANS 1P).
• How to report Automatic Exchange of Information

  Find out how to report information to HMRC using the Automatic Exchange of Information (AEOI) if you are a financial institution.

  • Updated: 23 October 2025
• How to complete an Other Interest return

  How to complete and submit an Other Interest (OI) return using the HMRC spreadsheet or electronic flat text file.

  • Updated: 14 July 2025
• Minimum wage for different types of work

  Minimum wage rates for different types of paid employment - time work, output work, unmeasured work, salaried hours work.