Iain Briars

I have a sideline as a reviewer, I am sent free goods by a website in return for an honest review of the items. On October 1st we had an update to our T&C "In certain locations, some products ordered through Amazon Vine are considered as income and are subject to taxes. It is your responsibility to ensure any taxable income is correctly reported." I am aware that ebay now report the HMRC but can you tell me if I will have to pay tax on the free items I receive? My other concern is that free good may be promoted at say £60 but after reviews may be sold for £30, if I do pay tax would I be paying on the estimated (and often over inflated) price of the actual sales price Many thanks for your time Iain