The "Sharing Economy Allowance" sets out that as long as an individual is earning less than £1,000 from trading, no income tax is payable. Please note that other trading activities, such as income from selling on eBay, count toward the same allowance. It is each individual user’s responsibility to make sure that she is in compliance with regulations. As an additional safeguard for users’ regulatory compliance, Tiptapp limits users from earning more than £1,000 from waste collection through the app, until the user adds a valid individual upper tier waste carrier license number in the app.
Registering as a Waste Carrier is straightforward. It takes a few minutes, costs £154 and lasts for 3 years. Use this link to register. Existing Waste Carrier License holders are also welcome to join Tiptapp. Please download the Tiptapp app on App Store or Google Play and enter your WCL details on your profile. For information about registering as a sole trader, see this website from the UK government.