Answers · UK 2025/26
Is YouTube advertising revenue taxable in the UK?
Yes. YouTube AdSense income is trading income and must be declared on a Self Assessment tax return. You pay income tax and Class 4 NI on profits above the relevant thresholds.
Full answer
Income earned from YouTube advertising (via Google AdSense) is treated as self-employment income by HMRC. You must register for Self Assessment if your gross income from this and other self-employment exceeds £1,000 in a tax year (the trading allowance). After deducting allowable business expenses, profits between £12,570 and £50,270 are taxed at 20% income tax and 6% Class 4 NI (2026/27 rates). Profits above £50,270 attract the 40% higher rate. If annual gross revenue exceeds £90,000 you must also register for VAT. Keep records of all AdSense payments as HMRC can request them during an enquiry.
Try the calculator
This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.