Sole-trader creators
YouTubers, TikTokers, streamers and UGC creators buying their own kit.
Claiming your camera, laptop and phone as a UK creator
Cameras, lenses, mics, lighting, laptops and phones are often a creator's biggest costs. How you claim depends on your accounting method and how much you use the kit for work.
- ICAEW/ACCA regulated
- Chartered Accountants
- MTD-ready
Part of our guide to creator tax guide UK.
Quick answer
Yes. Self-employed creators can claim the business share of equipment such as cameras, laptops, lighting and phones. Under the cash basis, now the default for sole traders, you deduct the cost as an expense when you pay. Under traditional accounting you claim capital allowances, usually the annual investment allowance, which also gives full relief in the year of purchase.
On this page
Contents
Who this is for
Is this you?
Creators upgrading gear
Anyone selling or trading in old equipment as they upgrade.
Income streams
Everything we handle for you
- Platform payouts
- Brand deals and UGC fees
- Affiliate commission
- Subscriptions and fan payments
Sound familiar?
Problems you face, answered
Both routes exist. GOV.UK says equipment you keep is an allowable expense under cash basis and a capital allowance under traditional accounting. Cars follow separate rules either way.
Claim only the business share. GOV.UK's example is a £600 laptop used half the time outside the business, where the claim is cut by 50%.
How we help
The work we do for you
Self Assessment for creators
Every eligible equipment cost claimed, with business-use splits you can defend.
Learn moreBookkeeping for creators
Receipts and kit purchases logged as you go, not in January.
Learn moreLimited company setup
If profits are rising, we compare buying kit through a company.
Learn moreTax explained
How Creator Equipment Works
How does the cash basis treat equipment? GOV.UK's cash basis guidance says equipment you buy to keep and use in the business, such as computers, is claimed as a normal allowable expense rather than a capital allowance. Cars are the exception: they still go through capital allowances.
What about traditional accounting? You claim capital allowances. The annual investment allowance is £1 million, so most creators deduct the full cost in the year they buy. It does not cover items you already owned before using them in the business, which get writing down allowances instead.
How do I split personal and business use? Work out a realistic business percentage, for example from filming days or hours, and keep a short note of how you reached it. HMRC's Business Income Manual allows a claim for an identifiable business part of a cost. For phones, claim the business share of the handset and the bill, as GOV.UK lists phone and internet bills as allowable.
What happens when I sell old kit? Under the cash basis, HMRC treats money from selling equipment you claimed for as a business receipt (BIM72020), so a trade-in value counts as income. Under capital allowances a sale can create a balancing charge. Either way, record what you get for it.
From our experience: The most common gap is kit bought before a creator registered, or on a personal card, never making it onto the return.
Source: GOV.UK: Cash basis, how to record income and expenses · GOV.UK: Annual investment allowance · GOV.UK: Capital allowances, what you can claim on · GOV.UK: Expenses if you're self-employed, office and equipment · HMRC Business Income Manual BIM37007 · HMRC Business Income Manual BIM72020
General information only, based on 2026/27 UK rules. Not personal advice. Speak to us about your circumstances.
At a glance
Claiming common creator kit
| Item | Cash basis | Traditional accounting |
|---|---|---|
| Camera, lenses, mics, lighting | Expense when paid | Annual investment allowance |
| Laptop or editing PC | Expense, business share | AIA, reduced for personal use |
| Phone handset and bill | Business share of both | Handset AIA; bill as expense |
| Car | Capital allowances or mileage | Capital allowances or mileage |
Action plan
Claiming equipment on your return
- 1
Keep receipts
Save invoices, including second-hand purchases and marketplace buys.
- 2
Set a business percentage
Base it on real use and write down how you worked it out.
- 3
Check your method
Cash basis unless you opted for traditional accounting.
- 4
Claim actual expenses
You cannot use the £1,000 trading allowance and claim kit as well.
- 5
Record disposals
Note sale or trade-in values when you upgrade.
Structure
Sole trader or limited company?
£
Sole trader£46,111
Limited company£46,091
Illustrative estimate only. Uses the published 2026/27 tax configuration. Assumes a single-director company drawing all profit, with no Employment Allowance. Excludes expenses, student loans, pensions, other income, Scottish rates and individual circumstances. Not tax advice.
Diary
Key deadlines
5 October
Register for Self Assessment for the previous tax year
31 October
Paper tax return deadline
31 January
Online return, balancing payment and first payment on account
31 July
Second payment on account
Making Tax Digital for Income Tax
Qualifying income is total turnover from self-employment and property income before expenses, based on the previous year’s tax return.
- Since 6 April 2026, sole traders and landlords with qualifying income of more than £50,000 must keep digital records and send quarterly updates. If the 2024 to 2025 tax return showed qualifying income of more than £50,000, you need to use Making Tax Digital for Income Tax from 6 April 2026.
- Quarterly updates are due by 7 August, 7 November, 7 February and 7 May (the 7 May deadline falls in the following tax year).
- The threshold drops to more than £30,000 from 6 April 2027. If the 2025 to 2026 tax return showed qualifying income of more than £30,000, you need to use Making Tax Digital for Income Tax from 6 April 2027.
Want this off your plate?
Talk through your platform income, allowable expenses and next steps with a creator accountant.
Book your free creator tax callPublished by influencers.accountants
Last updated: 2026-11-11
FAQs
Frequently asked questions
Often yes, if it is now used in the business, but the treatment differs by method. It is worth checking before you file.
If your equipment and other costs exceed £1,000, claiming actual expenses usually saves more tax.
Yes. Book a free introductory call; we agree what you need and quote any return or advice work before we begin.
Both routes exist. Under the cash basis, now the default for sole traders, you deduct the cost as an expense when you pay. Under traditional accounting you claim capital allowances, usually the annual investment allowance, which also gives full relief in the year of purchase. Cars follow separate rules either way.
Claim only the business share. Work out a realistic business percentage and keep a short note of how you reached it. GOV.UK's example is a £600 laptop used half the time outside the business, where the claim is cut by 50%.
Under the cash basis, money from selling equipment you claimed for is a business receipt, so a trade-in value counts as income. Under capital allowances a sale can create a balancing charge. Either way, record what you get for it.
Keep reading
Related pages
Content Creator Expenses: What You Can Claim in 2026/27
The best creator expense record explains the business purpose, keeps the invoice and splits any private use fairly. Use this practical list to classify common production and channel costs.
YouTuber expenses: what you can claim in 2026/27
From cameras and lighting to editing software and home studios, here is exactly what UK YouTubers can and cannot claim.
YouTuber accountant for UK creators
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Streamer tax UK: accountants for Twitch, Kick and YouTube streamers
Subs, bits, tips, sponsor reads, tournament prizes and a PC that costs as much as a car. We handle the lot.
Talk to a creator accountant
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