Brand deals: contracts, invoicing and tax for UK creators

A brand deal is a commercial contract like any other, and treating it that way — with a written agreement before you start work — protects both your income and your time.

Deliverables should be spelled out precisely: how many posts, on which platforms, what format, any required hashtags or disclosures, and the approval process, so there is no ambiguity about what you are being paid to produce.

Usage rights are one of the most commonly under-negotiated parts of brand deals. Organic usage (the brand simply sharing your post) is different from paid usage rights (the brand running your content as an advert), and the latter should typically command a separate, additional fee, often time-limited.

Exclusivity clauses, which stop you working with competing brands for a period, should also be priced into the deal — the more restrictive the exclusivity, the higher the fee should reasonably be.

Every brand deal should be followed by a proper invoice, not just a payment request in a DM. A compliant invoice includes your name or trading name, address, a unique invoice number, the invoice date, a description of the service, the amount due, and the payment terms.

VAT registration becomes compulsory once your taxable turnover passes £90,000 in any rolling 12-month period. Once registered, you must add VAT at the standard rate to invoices for UK-based brands and file regular VAT returns, though you can also reclaim VAT on your own business costs.

Below the £90,000 threshold, VAT registration is optional. Some creators register voluntarily to reclaim VAT on equipment and costs, but this also means charging VAT on your fees, which can make you less competitive on price for VAT-unregistered brands, so weigh this up carefully.

Payment terms should be set by you, not simply accepted from a brand's standard paperwork. 14 or 30 days from invoice date is common; longer terms tie up your cash and should be reflected in your pricing if a brand insists on them.

Late payment is unfortunately common in the creator economy. Having clear written terms makes it much easier to chase unpaid invoices, and UK law allows statutory interest and compensation to be added to overdue business-to-business invoices in many cases.

Where a deal includes both a cash fee and gifted product, both elements have tax significance: the cash fee is straightforward income, and the market value of the gifted product is also taxable income, so both should be recorded and referenced in the same contract for clarity.

Keep signed contracts and invoices together for every deal — beyond tax purposes, this is your evidence if a brand disputes payment, reuses content beyond the agreed rights, or a dispute arises over deliverables.

Source: Income Tax rates and allowances (gov.uk) · Self Assessment (gov.uk)