Creators are encouraged to tell HMRC as soon as possible about any undeclared income.
"If your error was as a result of carelessness, then legislation says that a penalty could apply in those circumstances.”
The embattled former chancellor is at the centre of a tax scandal.
Government officials had been tight-lipped about the amount the former chancellor paid HMRC - until now.
"They say they've unearthed evidence of you avoiding hundreds of thousands of pounds in tax before you got into politics, did you?"
Last year's £849m meal subsidy has been criticised for possibly leading to an increase in Covid-19 infections.
The five things you need to know about politics today
'It was incredibly stressful not knowing how I was going to pay for rent or food.'