In the latest of its’ Campaigns aimed at cornering tax evaders, HMRC is about to turn its attention to Direct Sellers, such as agents, consultants, representatives, distributors, or the like, who sell directly to customers without the need for a shop.
Direct selling may involve demonstrating a product in someone’s home (perhaps at a party), calling door to door, or even taking catalogue orders for friends or relatives and taking commission on the sales. It can amount to a full time business, supplementing income from another job, or even earning in a way that fits around caring commitments.
Those who have been earning commission and not paying tax are being given the opportunity to voluntarily put their tax affairs in order and pay what they owe, rather than face the prospect of direct action by HMRC. The campaign will start on 26 September 2012 and run until 28 February 2013.
For more information please contact Richard Green, or Tricia Halliday, in our Tax Department.