Second Incomes Campaign

The Second Incomes Campaign gives you the chance to bring your tax affairs up to date if you’re employed and have additional income that’s not taxed.

Who can do this

You can take this opportunity if:

  • you’re an employee
  • you’re resident in the UK
  • you have additional income from working for yourself

What counts as a second income

A second income could come from:

  • consultancy fees, for example for providing training
  • organising parties and events
  • providing services like taxi driving, hairdressing or fitness training
  • making and selling craft items
  • buying and selling goods, for example at market stalls or car boot sales

Watch ‘Do you have a second income?’ to understand what it means to be employed but also work for yourself.

Get the best terms

You need to tell HM Revenue and Customs (HMRC) if your additional income hasn’t been taxed through either:

  • your main job
  • another Pay As You Earn (PAYE) scheme
  • Self Assessment

This is called a ‘voluntary disclosure’. To get the best possible terms you need to tell HMRC that you want to take part in the campaign.

You’ll have 4 months to calculate and pay what you owe.

What you need to do

Disclose your income to HMRC. You’ll need a Government Gateway account if you don’t have one.

You can use the calculator to help you work out what you owe. You should only use this calculator if both of the following apply:

  • your tax affairs are straightforward
  • you’re entitled to only basic personal allowances

There’s a different calculator if you need to tell HMRC about more than 5 years of unpaid tax.

If you need more time to pay, call the helpline before your 4-month deadline.

If you don’t make a voluntary disclosure and HMRC finds out later that you owe tax, you could get higher penalties or face criminal prosecution.

Help and advice

Find out about employment status if you’re unsure whether you’re employed.

You can also read more about how to notify and disclose.

Call the Second Incomes Campaign helpline if you need more help.

Watch the HMRC campaigns video to find out more.