Before we go any further, it is worth noting that, as of writing this, these new technologies have thrown up some confusion about who exactly is publishing your book from a legal point of view. Sometimes you will be considered the publisher, and the company selling your book a distributor; at other times, the seller will be treated as a publisher who is paying you royalties. This may be important because, often, royalty payments are treated differently for tax purposes. The ins and outs of taxation are way out of the scope of this guide, so go seek professional advise, especially if your book sells well, as you could end up owing or being owed a large sum of money! It is also worth mentioning that, in all the excitement of publishing your book, it can be easy to forget to tell the tax man. He will not take kindly to this, so make sure you get some business advice about the best way to do this, but for most people, it will mean registering as self employed and filling in a self assessment form.