Creators nearing £90,000
Rolling 12-month turnover is close to the threshold.
OnlyFans VAT in the UK: when creators must register
Fans pay VAT at checkout, but that does not settle your own VAT position. Here is how the threshold works for UK creators.
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Part of our guide to creator tax guide UK.
Quick answer
OnlyFans accounts for VAT on what fans pay, but under its UK VAT policy you are treated as supplying your services to OnlyFans, a UK company. Those earnings normally count towards the £90,000 registration threshold. Once registered, OnlyFans pays VAT on top of your earnings, which you then pay over to HMRC.
On this page
Contents
Who this is for
Is this you?
Multi-platform creators
Unsure which income counts.
Income streams
Everything we handle for you
- Subscriptions
- Pay-per-view messages
- Tips
- Referral payments
- Custom content sold direct
- Brand and collaboration fees
Sound familiar?
Problems you face, answered
In the Fenix case (C-695/20, 2023) the EU Court of Justice upheld the rule treating a platform that sets the terms and charges the customer as the supplier to that customer. So VAT on fan payments is the platform's responsibility.
No. You still make a supply to OnlyFans. Its terms say that, for UK VAT only, UK creators are treated as providing their services to OnlyFans rather than to fans.
How we help
The work we do for you
VAT for creators
Threshold monitoring, registration and quarterly VAT returns.
Learn moreAccountants for adult content creators
Confidential, judgement-free accounts for subscription creators.
Learn moreBookkeeping for creators
Monthly earnings split by platform so the 12-month test is easy to run.
Learn moreTax explained
How OnlyFans VAT Works
When must I register? You must register if your taxable turnover for the last 12 months goes over £90,000, or you expect it to go over £90,000 in the next 30 days alone. Under the first test you register within 30 days of the end of the month you went over, and registration takes effect from the first day of the second month after. It is a turnover test, not profit. See GOV.UK: register for VAT.
Which OnlyFans figure counts? The OnlyFans terms describe a VAT-registered creator as charging OnlyFans their Creator Earnings, which are 80% of fan payments, plus VAT. That points to your Creator Earnings, not the gross amount fans paid, as the figure in your turnover. Referral payments are treated as including VAT.
What about other platforms and income? Under the general rule for business customers in VAT Notice 741A, services supplied to a business that belongs outside the UK are outside the scope of UK VAT and do not count towards the threshold. Check which company pays you on each platform. UK brand deals and content sold directly to UK fans usually count.
How does registration work with OnlyFans? After you register, you give OnlyFans your VAT number, create a VAT invoice with its invoice tool and file the matching VAT return. OnlyFans then pays the VAT amount separately from your earnings, and you pay it to HMRC. You can also reclaim VAT on business purchases.
What if I registered late? GOV.UK says you must pay VAT on sales made since the date you should have registered, and a penalty may apply. Confirm with OnlyFans how it handles VAT for earlier periods before assuming it will be paid.
What if I only went over briefly? You can apply for a registration exception if the rise is temporary. The deregistration threshold is £88,000.
From our experience: The confusion usually comes from two separate supplies: OnlyFans to the fan, and the creator to OnlyFans. Mapping each income stream to the company that pays it settles most threshold questions.
Source: GOV.UK: Register for VAT · GOV.UK: VAT thresholds · GOV.UK: VAT Notice 741A place of supply of services · CJEU: Fenix International v HMRC (C-695/20)
General information only, based on 2026/27 UK rules. Not personal advice. Speak to us about your circumstances.
At a glance
Does this income count towards £90,000?
| Income | Usually counts? | Why |
|---|---|---|
| OnlyFans Creator Earnings | Yes | Treated as a supply to a UK company |
| Platform paid by an overseas company | Often no | Business customer outside the UK; check the terms |
| UK brand deal | Yes | UK business customer |
| Overseas brand deal | Usually no | Customer belongs outside the UK; keep evidence |
Action plan
Running the threshold check
- 1
List monthly earnings by platform
Use earnings statements, not bank deposits alone.
- 2
Tag each stream
Note which company pays you and where it is based.
- 3
Add the last 12 months
Repeat at every month end.
- 4
Act before £90,000
Plan registration and pricing before you cross it.
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, Pay-per-view messages, Tips 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: 2026-11-10
FAQs
Frequently asked questions
Yes. OnlyFans is operated by Fenix International Ltd, a company based in the UK, which is why its UK VAT policy applies.
No. OnlyFans deals with VAT on fan payments; your VAT is paid on top of your earnings.
Yes. Get a fixed-fee quote and we will check your turnover first.
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