Not for profit sole trader in UK
<p>I run a group in the UK on meetup.com which offers free walks/hikes in my local area.  There are over 200 "members" but I am the only organiser of walks.  I don't charge my members and expenses ($15 US = £10 UK per month for meetup.com subscription) are paid out of my own pocket.</p>

<p>I am thinking of starting to charge for the walks - I will give people the option of paying per walk or a yearly subscription.  This will cover my subscription and allow me to buy public liability insurance.  It would not be run for profit - if there is a surplus, I will simply reduce the subscription/charge in the next year, or put it towards a Christmas meal for the members, or donate it to charity.  The annual turnover would be small - less than £400 a year.</p>

<p>My question is this: <em>would I have to register this as a business with HMRC, and would I be required to fill out tax returns each year, or keep accounts?</em></p>

<p>The answer is probably <a href="https://www.gov.uk/working-for-yourself/what-counts-as-self-employed" rel="nofollow">here</a>; if you are running a hobby then no, you do not need to do any of those things; if you are running a business you do.</p>

<p>This is assessed on a case by case basis, usually when the tax authorities demand their cut plus the fines! I personally think that you are walking a fine line - you carry insurance and have multiple customers including subscription customers - this looks like a business.</p>

<p>But ... Don't ask us, ring the taxman.</p>

united-kingdom tax-law