david_uk - 10:50 pm on Dec 3, 2005 (gmt 0)
I'm in the UK. I've put the income under my wife's name as she is currently not working and has unused tax allowances. She's lumped the income from my websites with her Ebay sales and called it her business for the purposes of declaring tax. Because she says she's self employed, she can offset various things against tax such as web hosting, office equipment etc.