The Direct Selling campaign is a tax disclosure opportunity under which direct sellers to bring their tax affairs up to date.
It runs from 26 September 2012 until 28 February 2013.
Direct selling broadly means selling directly to customers without the existence of a retail outlet such as a shop premises, so this opportunity will focus on sellers who work from home.
HMRC considers that those in acting as 'agents', 'consultants', 'representatives' or 'distributors' are the sort of individuals involved in direct selling.
Selling can involve demonstrating a product in a customers' home, sometimes at a party, whilst some agents sell door to door, often using catalogues. Others may only sell to friends or relatives. Direct sellers take commission on the sales they make.
Direct selling can be a full time business, but some people do it to top up their income from another job or to fit around caring commitments.
