Selling Feet Pics in the UK Tax and Practical Basics

For most UK sellers, the key tax question is simple: did your gross income from selling go over £1,000 in the tax year? This guide explains the HMRC trading allowance, when you need to register for Self Assessment, and the practical points about payouts, VAT and records.

The £1,000 trading allowance

HMRC gives individuals a trading allowance of up to £1,000 a year for income from self employment and casual trading. HMRC’s guidance on tax free allowances on property and trading income sets out how it works:

• Gross trading income of £1,000 or less: you usually do not need to tell HMRC or pay tax on it. HMRC calls this full relief. You must still keep records of this income, and there are some situations where you must register anyway.
• Gross trading income over £1,000: you must register for Self Assessment. You can then choose either to deduct the £1,000 allowance or to deduct your actual business expenses, but not both. HMRC calls the allowance option partial relief.

Two details catch people out. First, the threshold is based on gross income, meaning the total before any expenses or allowances. Second, the allowance covers all your trading income combined, so if you also sell crafts or do casual paid work, it all counts toward the same £1,000.

Allowance or expenses?

If your real expenses are less than £1,000, the allowance usually gives a better result and saves record keeping on expenses. If your expenses are higher, for example plan fees, props, lighting and a share of your phone costs, claiming actual expenses may leave you with less taxable profit. HMRC notes that if your expenses are more than your income, claiming expenses instead may be beneficial, for example to record a loss.

Registering for Self Assessment

HMRC says that if your gross trading income for a tax year is more than £1,000, you must register for Self Assessment by 5 October in the following tax year. The UK tax year runs from 6 April to 5 April.

After you register, the usual Self Assessment deadlines are 31 October for paper returns and 31 January for online returns, with any tax owed also due by 31 January. Missing deadlines can lead to penalties, so put the dates in your calendar now.

National Insurance

Self employed people may pay National Insurance on profits through Self Assessment. Because the trading allowance reduces your taxable profit, it also affects whether National Insurance is due. HMRC’s guidance notes that you can choose to register in order to pay voluntary Class 2 contributions, which can help protect entitlement to some benefits. An accountant can tell you whether that is worth doing in your situation.

Making Tax Digital for Income Tax

HMRC is phasing in Making Tax Digital for Income Tax, which requires digital records and quarterly updates. According to HMRC’s eligibility guidance, it applies to sole traders registered for Self Assessment with qualifying income over £50,000 from April 2026, over £30,000 from April 2027 and over £20,000 from April 2028. Most people starting out will be well below these levels, but it is worth knowing it exists.

VAT

You must register for VAT if your total taxable turnover for the last 12 months goes over £90,000, or you expect it to within the next 30 days. FeetFinder’s Terms of Service also state that sellers based in the UK must comply with UK VAT requirements. If your sales ever approach this level, get professional advice on how VAT applies to digital content sold through a platform.

Trader details on FeetFinder

FeetFinder’s Terms say that if you use the platform in a commercial capacity and offer content to consumers in the UK, EEA or Switzerland, you must provide accurate trader details, such as your legal name, trading name, address and email, plus a company or VAT number where applicable. FeetFinder may verify this information and display it to consumers where the law requires. Read this section of the Terms carefully, because it can affect your privacy, and ask FeetFinder support how it applies to you before you start selling at scale.

Platforms and reporting

Since 2024, UK digital platforms have had to collect and report information about many of their sellers to HMRC. HMRC’s page on reporting rules for digital platforms explains the scheme from the platform side. Whether or not a particular platform reports your earnings, declaring your income is your responsibility.

Getting paid in the UK

FeetFinder’s seller guide says sellers outside the US are paid through Paxum, which needs its own account, and lists Masspay as an optional route. Earnings are paid in US dollars, and your bank or e‑wallet may charge conversion fees when you move money into pounds. Paxum availability for UK residents is not confirmed by us from Paxum’s own pages, so check during signup. Record the sterling amount that actually reaches your bank for each payout, along with the exchange rate. Our payouts guide explains the $30 minimum and the review period.

Records HMRC expects

Even if you stay under £1,000, HMRC says you must keep records of the income. Examples it gives include statements from the company that paid you, bank statements and a spreadsheet of income receipts. A simple monthly routine covers it: save your platform statement, log each payout in pounds, and keep receipts for any expenses in one folder.

Age checks and online safety

FeetFinder’s Terms say users may need to verify their age and identity depending on where they are located, and that it complies with age verification laws where it operates. UK buyers may therefore see extra checks. As a seller, you will have completed full ID verification yourself. Keep your content non explicit and within platform rules, and read our privacy and safety guide and scams guide. Report fraud through Report Fraud.