Creators with a blocked payout
Asked for a tax ID before the next withdrawal.
OnlyFans tax ID number in the UK: which number to enter
A payout blocked until you add a "tax identification number" is a common surprise. Here is which UK number to give and why.
- ICAEW/ACCA regulated
- Chartered Accountants
- Fixed monthly fees
- MTD-ready
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Part of our guide to creator tax guide UK.
Quick answer
If you are an individual creator living in the UK, the tax identification number a platform like OnlyFans asks for is normally your National Insurance number, not your UTR. HMRC rules require digital platforms to collect it and report your earnings each year. Giving it does not create tax, but it does mean HMRC will see your income.
On this page
Contents
Who this is for
Is this you?
New subscription creators
Not yet registered for Self Assessment.
Creators trading through a company
Unsure whether the company or personal number applies.
Income streams
Everything we handle for you
- Subscriptions
- Tips
- Pay-per-view messages
- Custom content
- Referral income
Sound familiar?
Problems you face, answered
Not for this purpose. HMRC tells platforms to collect a UK individual seller's National Insurance number. Your UTR is your Self Assessment reference.
If the company is the registered seller, HMRC says a UK company's tax ID is its company registration number. If the account is in your own name, it is your NI number.
Tax explained
How OnlyFans Tax Identification Works
Why is OnlyFans asking for a tax ID now? Under HMRC's digital platform rules, which started in the UK on 1 January 2024, platform operators may need to collect seller details and report them to HMRC. For individuals, the tax identification number is the National Insurance number if you live in the UK. Find it on payslips, a P60, HMRC letters, the HMRC app or your personal tax account.
What does the platform report? Information is collected for each calendar year and sent to HMRC by the following January. It shows your earnings less fees and commission, and the platform must give you a copy. The exemption for fewer than 30 sales and under €2,000 applies to sales of goods, so creators selling content or services should not expect to fall outside it.
Does giving my NI number mean I owe tax? No. HMRC says the report does not automatically mean you owe tax. If your total trading income is over the £1,000 trading allowance, you generally need to tell HMRC, register for Self Assessment and file a return.
When do I need a UTR? You get a UTR when you register for Self Assessment. For income in the 2025/26 tax year you needed to tell HMRC by 5 October 2026; registering after that can lead to a penalty. Your UTR goes on your tax return, not on platform forms.
From our experience: Because HMRC will receive platform figures, the safest position is a return that matches the platform statement, with fees and expenses shown separately. If earlier years were missed, raising it before HMRC writes to you usually leads to a better outcome.
Source: GOV.UK: selling goods or services on a digital platform
General information only, based on 2026/27 UK rules. Not personal advice. Speak to us about your circumstances.
Action plan
What to do when the platform asks
- 1
Enter your NI number
Capital letters, no spaces, if the account is in your own name.
- 2
Check whose account it is
A company-registered seller gives its company registration number instead.
- 3
Register for Self Assessment
If your trading income is over £1,000 and you have not registered yet.
- 4
Keep the annual statement
Reconcile it with your records before filing your return.
Allowable expenses for content creators
How HMRC’s rules apply to content creators
If you are self-employed
Self-employed costs must be incurred wholly and exclusively for your trade. If you use the £1,000 trading allowance, you cannot also deduct actual expenses against that same income. Equipment treatment depends on cash basis or traditional accounting.
If you run a limited company
A limited company deducts costs incurred wholly and exclusively for its business. Equipment may need capital allowances rather than an immediate expense deduction. Personal use or company-paid private costs can create a taxable benefit or director’s loan entry; company ownership is not a blanket deduction.
For separable mixed-use costs, such as a phone bill, claim only the identifiable business proportion and keep evidence. This does not make ordinary clothing or every dual-purpose purchase deductible. A receipt alone does not prove a business purpose: retain the brief, invoice or usage record too.
Costs to review for your work
- Business-use cameras, lighting, audio equipment and editing software
- Editors, thumbnail designers, virtual assistants and licensed music
- Travel to business shoots and the evidenced business share of home-working costs
Everyday clothing, ordinary grooming, personal meals, private gaming and fines are generally not deductible. Qualifying costumes or protective clothing and business-travel subsistence have different rules. Client entertaining is generally disallowed. Receiving a product from a brand does not automatically create an expense: record the income treatment separately and deduct only an allowable business cost.
HMRC: self-employed expensesHMRC: business travelHMRC: clothingHMRC: company deductionsHMRC: capital allowancesHMRC: creator income and gifts
Keep records alongside our creator expenses checklist, or discuss your costs with our bookkeeping team.
General UK guidance, not personal advice. The deduction depends on your facts and accounting basis.
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
Monthly accounting packages
Accountant packages for content creators
Self-employed or limited company, choose the support that fits how you trade. We review income such as Subscriptions, Tips, Pay-per-view messages as part of agreeing your scope.
Self-employed accountant packages for content creators
Trading in your own name? Choose support for your personal tax return and, where included, bookkeeping and MTD Income Tax updates.
Up to £25,000: Starter £299, Complete £475 a year. £25,000–£50,000: Starter £499, Complete £599 a year. Above £50,000, fees use the upper limit of your band: Starter 1%, Complete 0.75% (minimum £39.99 + VAT a month). Monthly payments are the annual fee divided by 12, excluding VAT. Starter does not include bookkeeping. Turnover above £1 million is quoted individually.
Self Employed Starter
Turnover: Up to £25,000
For sole trader creators who just need their tax return done properly
£24.92
per month + VAT
£299.00 per year + VAT · Bookkeeping not included
- Your annual Self Assessment tax return, prepared and filed
- All your creator income streams covered: AdSense, brand deals, affiliates, tips and subscriptions
- Gifted products, PR trips and freebies declared correctly
- Allowable expense review so you claim everything you are entitled to
- Deadline reminders ahead of every filing and payment date
- Free basic tax advice by email through the year*
Self Employed Complete
Turnover: Up to £25,000
For full-time self-employed creators who want their books kept for them
£39.58
per month + VAT
£475.00 per year + VAT · Bookkeeping included
- Everything in Self Employed Starter
- Monthly bookkeeping across YouTube, TikTok, brand deal and affiliate income
- Making Tax Digital for Income Tax quarterly updates, where required
- Payment on account planning so January never surprises you
- Sole trader vs limited company review as your income grows
- Quarterly check-in on your numbers and tax position
Limited company accountant packages for content creators
Trading through a company? Choose support for company accounts, Corporation Tax and the director services included below.
Essential/Compliance
For creators who have just set up a limited company
From £45.83
per month + VAT
- Year-end company accounts for your creator business
- Corporation Tax return (CT600) and tax computation
- Confirmation statement preparation and filing support (excludes the Companies House filing fee)
- One director Self Assessment return (salary and dividends from the same company)
- Deadline reminders ahead of every filing date
- Free basic tax advice by email through the year*
Core/Complete
For full-time creators with brand deals and platform income
From £62.50
per month + VAT
- Everything in Essential/Compliance
- Monthly bookkeeping across YouTube, TikTok, brand deal and affiliate income
- Quarterly Making Tax Digital VAT returns
- Director payroll with RTI filing and pension submissions
- Quarterly review call on your numbers and tax position
- Gifted items, overseas payouts and payment platform reconciliation
Growth
For creator businesses with editors, managers or a team
From £75.00
per month + VAT
- Everything in Core/Complete
- Payroll for up to five team members, such as editors or assistants
Starting fees exclude VAT. Your turnover, records and agreed work determine the final quote. *Basic tax advice is free; technical work is quoted separately. MTD support applies where required.
See all fees and one-off servicesWant 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: 2026-11-09
FAQs
Frequently asked questions
Platforms within the UK rules report seller details and earnings to HMRC each January for the previous calendar year.
For an individual living in the UK, no. HMRC guidance tells platforms to collect your National Insurance number, so use that.
No. Your NI number exists regardless, but you still need to register if your trading income is over £1,000.
Talk to us confidentially. A voluntary disclosure made before HMRC contacts you is usually the better route.
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