{ "batch": "145-uk-creator-setup", "articles": [ { "id": "learn_r145_uk_creator_setup_uk_selfassessment_registration_deadline", "category": "Business", "title": "HMRC Self Assessment: Registration deadline for new tax year", "summary": "A person who needs to complete a tax return for the previous tax year and has not sent one before must tell HMRC by 5 October 2026, and may face a penalty if they do so later.", "body": "A person who needs to complete a tax return for the previous tax year and has not sent one before must tell HMRC by 5 October 2026, and may face a penalty if they do so later.\n\nWhat HM Revenue & Customs (GOV.UK) actually says:\n\n“You must tell HM Revenue and Customs (HMRC) by 5 October 2026 if you need to complete a tax return for the previous tax year and you have either: not sent a tax return before; registered before but did not need to send a tax return for the tax year 2024 to 2025.”\n\nNote: The previous tax year started on 6 April 2025 and ended on 5 April 2026.", "source_type": "official", "source_link": "https://www.gov.uk/register-for-self-assessment", "last_verified": "2026-09-06", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "HM Revenue & Customs (GOV.UK)", "evidence_quote": "You must tell HM Revenue and Customs (HMRC) by 5 October 2026 if you need to complete a tax return for the previous tax year and you have either: not sent a tax return before; registered before but did not need to send a tax return for the tax year 2024 to 2025.", "volatility": "low", "from_batch": "145-uk-creator-setup", "subject": "HMRC Self Assessment", "topic": "Registration deadline for new tax year", "applies_to_country": "UK", "tags": { "lane": "any", "stage": "any", "region": [ "uk" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r145_uk_creator_setup_uk_vat_registration_threshold", "category": "Business", "title": "VAT registration threshold", "summary": "You need to register for VAT if your total taxable turnover is more than £90,000, and cannot cancel unless taxable turnover falls below £88,000.", "body": "You need to register for VAT if your total taxable turnover is more than £90,000, and cannot cancel unless taxable turnover falls below £88,000.\n\nWhat HM Revenue & Customs (GOV.UK) actually says:\n\n“You need to register for VAT if you go over the registration threshold (or expect to).”\n\nNote: Threshold table lists 'Total taxable turnover - More than £90,000 - Register for VAT' and 'VAT-registered - taxable turnover - Less than £88,000 - Cancel VAT registration (optional)'.", "source_type": "official", "source_link": "https://www.gov.uk/how-vat-works/vat-thresholds", "last_verified": "2026-09-06", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "HM Revenue & Customs (GOV.UK)", "evidence_quote": "You need to register for VAT if you go over the registration threshold (or expect to).", "volatility": "medium", "from_batch": "145-uk-creator-setup", "subject": "UK VAT", "topic": "VAT registration threshold", "applies_to_country": "UK", "applies_to_scope": "Northern Ireland has additional acquisition/distance selling thresholds.", "tags": { "lane": "any", "stage": "any", "region": [ "uk" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r145_uk_creator_setup_uk_companieshouse_director_addresses", "category": "Business", "title": "Companies House: Public and private addresses for company directors", "summary": "A company director must provide both a service address (public) and a usual residential address (kept on a private register) to Companies House.", "body": "A company director must provide both a service address (public) and a usual residential address (kept on a private register) to Companies House.\n\nWhat Companies House (GOV.UK) actually says:\n\n“You must provide 2 addresses to Companies House when you’re appointed as a director. You’ll need to provide: a service address; your usual residential address.”\n\nNote: The usual residential address 'will not be available on the public register for everyone to see' and 'is kept on a private register'.", "source_type": "official", "source_link": "https://www.gov.uk/guidance/your-personal-information-on-the-companies-house-register", "last_verified": "2026-09-06", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Companies House (GOV.UK)", "evidence_quote": "You must provide 2 addresses to Companies House when you’re appointed as a director. You’ll need to provide: a service address; your usual residential address.", "volatility": "low", "from_batch": "145-uk-creator-setup", "subject": "Companies House", "topic": "Public and private addresses for company directors", "applies_to_country": "UK", "tags": { "lane": "any", "stage": "any", "region": [ "uk" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r145_uk_creator_setup_uk_companieshouse_service_address_function", "category": "Business", "title": "Companies House: Service address purpose and public availability", "summary": "A service address is a correspondence address for the public register which you can use to receive communications about the company, and it can differ from the registered office address.", "body": "A service address is a correspondence address for the public register which you can use to receive communications about the company, and it can differ from the registered office address.\n\nWhat Companies House (GOV.UK) actually says:\n\n“A service address is a correspondence address for the public register, which you can use to receive communications about the company. This can be the same as the registered office address of the company, or it can be somewhere different.”", "source_type": "official", "source_link": "https://www.gov.uk/guidance/your-personal-information-on-the-companies-house-register", "last_verified": "2026-09-06", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Companies House (GOV.UK)", "evidence_quote": "A service address is a correspondence address for the public register, which you can use to receive communications about the company. This can be the same as the registered office address of the company, or it can be somewhere different.", "volatility": "low", "from_batch": "145-uk-creator-setup", "subject": "Companies House", "topic": "Service address purpose and public availability", "applies_to_country": "UK", "tags": { "lane": "any", "stage": "any", "region": [ "uk" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r145_uk_creator_setup_uk_companieshouse_home_address_protection", "category": "Business", "title": "Companies House: Keeping home address off the public register", "summary": "If you do not want your home address to be publicly available, you should choose a different address as your service address, company registered office or SAIL.", "body": "If you do not want your home address to be publicly available, you should choose a different address as your service address, company registered office or SAIL.\n\nWhat Companies House (GOV.UK) actually says:\n\n“If you do not want your home address to be publicly available, you should choose a different address as your service address or company’s registered office.”", "source_type": "official", "source_link": "https://www.gov.uk/guidance/your-personal-information-on-the-companies-house-register", "last_verified": "2026-09-06", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Companies House (GOV.UK)", "evidence_quote": "If you do not want your home address to be publicly available, you should choose a different address as your service address or company’s registered office.", "volatility": "low", "from_batch": "145-uk-creator-setup", "subject": "Companies House", "topic": "Keeping home address off the public register", "applies_to_country": "UK", "tags": { "lane": "any", "stage": "any", "region": [ "uk" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r145_uk_creator_setup_uk_osa_s187_cyberflashing", "category": "Business", "title": "Online Safety Act 2023: New offence of sending photograph or film of genitals", "summary": "Section 187 of the Online Safety Act 2023 inserts a new offence (section 66A of the Sexual Offences Act 2003) of intentionally sending or giving a photograph or film of any person's genitals, in force from 31 January 2024.", "body": "Section 187 of the Online Safety Act 2023 inserts a new offence (section 66A of the Sexual Offences Act 2003) of intentionally sending or giving a photograph or film of any person's genitals, in force from 31 January 2024.\n\nWhat The National Archives (legislation.gov.uk) actually says:\n\n“A person (A) who intentionally sends or gives a photograph or film of any person’s genitals to another person (B) commits an offence if— (a) A intends that B will see the genitals and be caused alarm, distress or humiliation, or (b) A sends or gives such a photograph or film for the purpose of obtaining sexual gratification and is reckless as to whether B will be caused alarm, distress or humiliation.”\n\nNote: Commencement note on page: 'S. 187 in force at 31.1.2024 by S.I. 2024/31, reg. 2'.", "source_type": "official", "source_link": "https://www.legislation.gov.uk/ukpga/2023/50/section/187", "last_verified": "2026-09-06", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "The National Archives (legislation.gov.uk)", "evidence_quote": "A person (A) who intentionally sends or gives a photograph or film of any person’s genitals to another person (B) commits an offence if— (a) A intends that B will see the genitals and be caused alarm, distress or humiliation, or (b) A sends or gives such a photograph or film for the purpose of obtaining sexual gratification and is reckless as to whether B will be caused alarm, distress or humiliation.", "volatility": "low", "from_batch": "145-uk-creator-setup", "subject": "Online Safety Act 2023", "topic": "New offence of sending photograph or film of genitals", "applies_to_country": "UK", "applies_to_scope": "England and Wales extent", "tags": { "lane": "any", "stage": "any", "region": [ "uk" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r145_uk_creator_setup_uk_osa_s188_ncni", "category": "Business", "title": "Online Safety Act 2023: Offence of sharing or threatening to share an intimate photograph or film", "summary": "Section 188 of the Online Safety Act 2023 inserts section 66B into the Sexual Offences Act 2003, creating offences covering the intentional sharing of an intimate photograph or film without consent, and threats to share such images, in force from 31 January 2024.", "body": "Section 188 of the Online Safety Act 2023 inserts section 66B into the Sexual Offences Act 2003, creating offences covering the intentional sharing of an intimate photograph or film without consent, and threats to share such images, in force from 31 January 2024.\n\nWhat The National Archives (legislation.gov.uk) actually says:\n\n“A person (A) commits an offence if— (a) A intentionally shares a photograph or film which shows, or appears to show, another person (B) in an intimate state, (b) B does not consent to the sharing of the photograph or film, and (c) A does not reasonably believe that B consents.”\n\nNote: Commencement note on page: 'S. 188 in force at 31.1.2024 by S.I. 2024/31, reg. 2'.", "source_type": "official", "source_link": "https://www.legislation.gov.uk/ukpga/2023/50/section/188", "last_verified": "2026-09-06", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "The National Archives (legislation.gov.uk)", "evidence_quote": "A person (A) commits an offence if— (a) A intentionally shares a photograph or film which shows, or appears to show, another person (B) in an intimate state, (b) B does not consent to the sharing of the photograph or film, and (c) A does not reasonably believe that B consents.", "volatility": "low", "from_batch": "145-uk-creator-setup", "subject": "Online Safety Act 2023", "topic": "Offence of sharing or threatening to share an intimate photograph or film", "applies_to_country": "UK", "applies_to_scope": "England and Wales extent", "tags": { "lane": "any", "stage": "any", "region": [ "uk" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r145_uk_creator_setup_uk_soa2003_s33", "category": "Business", "title": "Offence of causing a person with a mental disorder impeding choice to watch a sexual act", "summary": "Section 33 of the Sexual Offences Act 2003 creates an offence where a person intentionally causes someone unable to refuse because of a mental disorder to watch a sexual act or look at a sexual image, carrying up to 10 years' imprisonment on indictment.", "body": "Section 33 of the Sexual Offences Act 2003 creates an offence where a person intentionally causes someone unable to refuse because of a mental disorder to watch a sexual act or look at a sexual image, carrying up to 10 years' imprisonment on indictment.\n\nWhat The National Archives (legislation.gov.uk) actually says:\n\n“A person (A) commits an offence if— (a) for the purpose of obtaining sexual gratification, he intentionally causes another person (B) to watch a third person engaging in an activity, or to look at an image of any person engaging in an activity, (b) the activity is sexual, (c) B is unable to refuse because of or for a reason related to a mental disorder, and (d) A knows or could reasonably be expected to know that B has a mental disorder and that because of it or for a reason related to it B is likely to be unable to refuse.”\n\nNote: Confirming the actual subject matter of SOA 2003 s.33 as requested; it is not an NCII provision.", "source_type": "official", "source_link": "https://www.legislation.gov.uk/ukpga/2003/42/section/33", "last_verified": "2026-09-06", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "The National Archives (legislation.gov.uk)", "evidence_quote": "A person (A) commits an offence if— (a) for the purpose of obtaining sexual gratification, he intentionally causes another person (B) to watch a third person engaging in an activity, or to look at an image of any person engaging in an activity, (b) the activity is sexual, (c) B is unable to refuse because of or for a reason related to a mental disorder, and (d) A knows or could reasonably be expected to know that B has a mental disorder and that because of it or for a reason related to it B is likely to be unable to refuse.", "volatility": "low", "from_batch": "145-uk-creator-setup", "subject": "Sexual Offences Act 2003", "topic": "Offence of causing a person with a mental disorder impeding choice to watch a sexual act", "applies_to_country": "UK", "applies_to_scope": "England and Wales extent", "tags": { "lane": "any", "stage": "any", "region": [ "uk" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r145_uk_creator_setup_uk_osa_new_offences_individuals", "category": "Business", "title": "Online Safety Act 2023: New criminal offences apply to individuals who send offending messages", "summary": "The criminal offences introduced by the Online Safety Act 2023 apply directly to the individuals sending the offending communications, such as intimate image abuse.", "body": "The criminal offences introduced by the Online Safety Act 2023 apply directly to the individuals sending the offending communications, such as intimate image abuse.\n\nWhat Department for Science, Innovation and Technology (GOV.UK) actually says:\n\n“These new offences apply directly to the individuals sending them, and convictions have already been made under the cyberflashing and threatening communications offences.”\n\nNote: Offences came into effect 31 January 2024 and include intimate image abuse, cyberflashing and threatening communications.", "source_type": "official", "source_link": "https://www.gov.uk/government/publications/online-safety-act-explainer/online-safety-act-explainer", "last_verified": "2026-09-06", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Department for Science, Innovation and Technology (GOV.UK)", "evidence_quote": "These new offences apply directly to the individuals sending them, and convictions have already been made under the cyberflashing and threatening communications offences.", "volatility": "low", "from_batch": "145-uk-creator-setup", "subject": "Online Safety Act 2023", "topic": "New criminal offences apply to individuals who send offending messages", "applies_to_country": "UK", "tags": { "lane": "any", "stage": "any", "region": [ "uk" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r145_uk_creator_setup_uk_osa_creator_obligation_extent", "category": "Business", "title": "Online Safety Act 2023: Platform duties are not obligations that individual creators must discharge", "summary": "The Online Safety Act 2023 places new duties on social media companies and search services to protect users, not on individual content creators.", "body": "The Online Safety Act 2023 places new duties on social media companies and search services to protect users, not on individual content creators.\n\nWhat Department for Science, Innovation and Technology (GOV.UK) actually says:\n\n“The Online Safety Act 2023 (the Act) is a new set of laws that protects children and adults online. It puts a range of new duties on social media companies and search services, making them more responsible for their users’ safety on their platforms.”\n\nNote: Creator-side relevance: the duties fall on service providers; individual creators are instead subject to the new criminal offences added by the Act (see uk.osa.new.offences.individuals).", "source_type": "official", "source_link": "https://www.gov.uk/government/publications/online-safety-act-explainer/online-safety-act-explainer", "last_verified": "2026-09-06", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Department for Science, Innovation and Technology (GOV.UK)", "evidence_quote": "The Online Safety Act 2023 (the Act) is a new set of laws that protects children and adults online. It puts a range of new duties on social media companies and search services, making them more responsible for their users’ safety on their platforms.", "volatility": "low", "from_batch": "145-uk-creator-setup", "subject": "Online Safety Act 2023", "topic": "Platform duties are not obligations that individual creators must discharge", "applies_to_country": "UK", "tags": { "lane": "any", "stage": "any", "region": [ "uk" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } } ] }