Clients only income is PAYE. But, uses his music talent (unconnected to his type of employed work) to play in a band. On the whole this is a hobby for which client receives no remuneration. However a few occasions has received money after a concert as a thank you. Seems it's payment that has been made to the band as a whole and redistributed to the members. I'm thinking theirs no contractual obligation to the money, and no expectation of receiving it and therefore not taxable. Am I right?