Tax, rules and your contract
The boring bit, made ten minutes long.
Most evening businesses never get near a big tax bill. But you should know the three numbers that matter, the two dates you cannot miss, and the one clause in your contract to read tonight. Every figure on this page links to GOV.UK.
What do you keep from each pound?
Move the sliders. The receipt reprints and the coin splits to show where an evening pound goes. An Estimate for England, Wales and Northern Ireland in 2026 to 2027, not tax advice.
- You keep
- Costs
- Income Tax
- Class 4 NI
AFTER SIX · ESTIMATE
TAX YEAR 2026 TO 2027
NOT TAX ADVICE · KEEP YOUR RECORDS
What this means you must do
How it works: if takings are £1,000 or less we apply full relief; above that we deduct whichever is larger, your costs or the £1,000 trading allowance (you cannot claim both). Income Tax is the extra tax your profit adds on top of your salary using the standard bands; Class 4 is worked on profit alone. Not included: Scottish income tax bands, student loan, the High Income Child Benefit Charge, payments on account, pension contributions and Universal Credit. Sources: Income Tax rates, self-employed NI, trading allowance, Making Tax Digital.
Two dates, one new rule.
- 6 April 2026
The tax year starts
Everything you take from 6 April 2026 to 5 April 2027 counts towards one year. GOV.UK
- 5 October 2027
Register, if over £1,000
If gross takings in 2026 to 2027 go over £1,000, register for Self Assessment by 5 October in the following tax year. GOV.UK
- 6 April 2028
Making Tax Digital
If qualifying income in 2026 to 2027 is over £20,000, you will need to use Making Tax Digital for Income Tax from 6 April 2028. GOV.UK
Read one clause tonight.
Your employment contract may say what you can do outside work. Find out before your first sale, not after. This is our checklist, not legal advice.
Rules for specific ideas.
Some ideas in the library carry their own rules. We only list ones we could source.
- Evening tutoring
Families may ask for a basic DBS check. In England and Wales it costs £20 and usually takes up to 3 days to process. Source: GOV.UK
- Celebration bakes to order
Register as a food business with your council at least 28 days before you start trading. It is free and cannot be refused. Source: GOV.UK
- Celebration bakes to order
You must tell customers about any of the 14 listed allergens, including in decorations, before they buy and on delivery. Source: GOV.UK
- Small-batch handmade goods
Selling platforms report sellers to HMRC. Goods sellers under 30 sales and about £1,700 (EUR 2,000) a year are exempt from the report; services are not. Source: GOV.UK
Rules sorted. Now the fun part.
Ten questions, one idea, thirty evenings. The plan already includes a reminder to register if you pass £1,000.