Tax implication of funding a forum

Thanks @gilgongo and @packman. I appreciate the advice and I’ll take it under consideration

I’m not charging subscriptions at the moment while the running costs are affordable as a ‘hobby’. I’d like to find a way to cover those costs at some point, possibly through a combination of voluntary subscriptions, merchandise sales and maybe some company sponsorship (as opposed to targeted ads via Google) that either pay an annual fee or offer some other discount to subscribing members as an incentive. I’d have to see what works.

I’m self-hosting so costs are mainly for virtual servers, storage and domains. They’re all paid for by me but I don’t use any of the resources for activities outside the forum.

This sounds like it may be the unincorporated associated’ I’ve read about. The accounts wouldn’t be a problem. I already keep a spreadsheet with all forum related transactions and I set up a separate personal account just to keep things tidy. I already submit annual self assessments.

I still have an accountant as my limited company is still active so I’ll see what they can advise as well.

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