From Christmas markets and light switch ons to craft fairs and pop up stalls, thousands of people will be trading for a few days or weeks over the festive season.
HMRC, supported by NABMA, is urging anyone running a temporary or seasonal stall to check if they need to tell HMRC about their Christmas earnings.
Traders can start here for clear, practical guidance:
https://taxhelpforhustles.campaign.gov.uk
Markets and local authorities may want to share this guidance and link with all temporary, casual and Christmas only traders as part of their booking and onboarding information.
Graham Wilson OBE, NABMA’s Legal and Policy Advisor, said:
“Markets are at the heart of Christmas – they bring people together, support local traders and create the festive buzz in our town and city centres. If you are taking a stall for the first time or running a pop up this Christmas, it is vital you understand your tax responsibilities. We welcome HMRC’s Help for Hustles campaign, which gives traders straightforward guidance so they can focus on serving customers and growing their business.”
When does a festive stall count as trading
You usually do not need to tell HMRC if you are only selling a few unwanted personal items from home.
You probably do count as trading if you are:
- making goods specifically to sell at Christmas events
- buying stock to sell for a profit at markets
- running a stall at a Christmas market or a series of festive events
- providing paid services, such as face painting or festive experiences
This applies whether you are in a permanent market hall, on a casual pitch, at a Christmas market, in a pop up unit or trading at a one day event.
The £1,000 rule for seasonal traders
Most small and seasonal traders are covered by the £1,000 tax free trading allowance each tax year.
- If your total trading income in the 2024 to 2025 tax year is £1,000 or less, you normally do not need to register for Self Assessment.
- If your total is more than £1,000, you must tell HMRC, register as a sole trader and complete a Self Assessment tax return.
Remember – the £1,000 limit covers all your trading income combined. For example:
- £700 from a Christmas craft stall at weekend markets
- £400 from a food stall at festive events
Total = £1,100, so you would need to register and report this income.
Anyone earning more than £1,000 from side hustles in the 2024 to 2025 tax year must file their Self Assessment return and pay any tax due by 31 January 2026.
Help for Hustles – quick support for pop up traders
HMRC’s Help for Hustles campaign is aimed at people who earn extra income alongside other work, including those who only trade at busy times like Christmas.
At
https://taxhelpforhustles.campaign.gov.uk
traders can find:
- a simple explanation of the £1,000 allowance
- an online checker to see if they need to tell HMRC about extra income
- step by step guidance on registering for Self Assessment
- practical tips to help seasonal and pop up traders get tax right
How market operators and event organisers can help
Market operators and organisers of festive events can support traders by:
- including the Help for Hustles link in booking forms and trader packs
- sharing https://taxhelpforhustles.campaign.gov.uk in emails, WhatsApp groups and trader briefings
- reminding casual and temporary stallholders about the £1,000 trading allowance and that it applies across all their trading, not just one stall
- signposting to Self Assessment guidance on GOV.UK
We encourage markets to circulate this article and the Help for Hustles link to all temporary, casual and Christmas only traders, especially first timers.
Find out more
Traders can access:
- Help for Hustles tools and guidance – https://taxhelpforhustles.campaign.gov.uk
- full Self Assessment guidance on GOV.UK, including who needs to complete a tax return and how to file online
- extra help if they have health or personal circumstances that make dealing with tax harder
- support if they are worried about paying a bill, including Time to Pay options
With a quick check now, Christmas market and pop up traders can enjoy a successful festive season, confident they are meeting their tax responsibilities.