Since lockdown a lot more people started making videos online and getting paid for it. Mostly it's straightforward with income being subscriptions and donations with the occasional sponsor and expenses varying depending on content they make and the hosting platform taking a cut much like ebay selling fees.
My only concern is the Amazon and other wish lists, gift cards (which is the way they get around paying the hosting platform for larger donations) and physical items received for sponsorships.
Example: Client receives a free set of headphones from a sponsorship and gets paid £250 to brag about them in videos, the headphones themselves are worth £100 retail value.
Client receives several items from a wishlist totalling £175 in value and a gift card for £100 but pays nothing since all costs are covered by the viewer buying the items.
Google and gov are useless and just keep sending me to inheritance tax, because streaming is on the rise and it’s most kids dream job. I can imagine HMRC making rules for this kind of thing but for now i can't find any and for me it's new water.