HMRC have warned that anyone selling directly to customers, and who haven’t paid the tax they owe, have one month to come forward and make the payment.
Direct sellers – often agents, consultants, representatives or distributors must tell HMRC about the tax due, and make arrangements to pay this before 28th February 2013.
Direct selling involves direct sales to customers and taking commission on sales via demonstrating a product in a customer’s home, or at a party, door to door, or through the use of catalogues.
Following the 28 February deadline, HMRC will contact all direct sellers who did not come forward if HMRC believe they owe tax.
Direct sellers are generally considered to be self-employed, and are therefore ultimately responsible for telling HMRC about what they earn, calculating and paying their own tax.