Accountancy Built for the Creator Economy

100% allowable under Annual Investment Allowance (AIA) or full expensing.

Equipment purchased exclusively for content capture is allowable plant and machinery.

Fails the HMRC duality test. Personal decency/warmth cannot be excluded.

Mallalieu v Drummond court precedent disallows clothing suitable for everyday wear.

Allowable if used exclusively for recorded sketches or character skits.

Distinct theatrical costumes not wearable on the street are permitted.

Disallowed by HMRC as personal grooming has dual personal benefit.

General grooming is non-deductible personal maintenance.

Allowable if purchased specifically for on-camera characters or tutorials.

Single-purpose consumable cosmetics for film/production are deductible.

100% deductible operating expense.

Professional digital tools directly used in trade are allowable.

100% allowable business cost.

Commercial broadcast licensing fees are direct production costs.

Disallowed even for fitness influencers due to personal health duality.

Personal health maintenance cannot be wholly and exclusively business.

Allowable if travel is exclusively for documented content production.

Business travel between bases of operation for filming is allowable.

Allowable based on square footage and business hours used.

Apportionment between domestic and exclusive business use is permitted.