Managed creators
Brand deals booked and collected by a manager or talent agency.
Your manager takes a cut: what goes on your tax return?
When a manager or agency collects the brand fee and pays you the balance, your bank shows the net. Your tax return usually needs both figures.
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- Chartered Accountants
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Part of our guide to creator tax guide UK.
Quick answer
If your manager or agency acts as your agent, the full fee the brand pays is your income and the commission is a business expense, so you report the gross fee and deduct the cut. If the agency contracts with the brand itself and pays you a separate fee, your income is what the agency pays you. VAT on the commission and the £90,000 VAT threshold both depend on which of these applies.
On this page
Contents
Who this is for
Is this you?
Creators with several agents
Different agencies for UGC, speaking or regional campaigns.
Income streams
Everything we handle for you
- Brand deal fees collected by a manager
- UGC and whitelisting fees
- Appearance and event fees
- Direct deals you invoice yourself
Sound familiar?
Problems you face, answered
Usually the gross fee. Where the manager acts as your agent, the brand is paying for your work and the manager's commission is a cost of earning it. Commission charged wholly and exclusively for your trade is deductible under the rule explained in BIM37007, so your profit is the same either way, but your turnover is not.
Turnover decides when you must register for VAT and when Making Tax Digital applies, and it is what brand contracts and agency statements show. Our agent or principal guide explains how the agency's role changes the figures.
How we help
The work we do for you
Tax explained
How Talent Manager Commission Works
How does the gross approach work? Say a brand pays £5,000 for a campaign and your manager keeps a 20% commission of £1,000 (example figures only). You record £5,000 of income and £1,000 of commission as an expense, leaving £4,000 of profit. Keep the agency statement for each deal, as it is the evidence for the expense and links the gross fee to the net payment.
When is the net amount the right figure? If the agency signs the brand contract in its own name, invoices the brand and then pays you an agreed fee, it is usually buying your services and reselling them. In that case your income is what the agency pays you. Your management agreement and the brand contract show which model applies.
What about VAT on the commission? If your manager is VAT registered, they normally add VAT to their commission. You can reclaim it only if you are VAT registered yourself; otherwise it is an extra cost you can deduct. GOV.UK says you must register once your taxable turnover goes over £90,000 in a rolling 12 months, so measuring gross fees correctly matters.
What if my manager is based abroad? Services you receive from an overseas business can fall under the VAT reverse charge. HMRC's VATREG16150 says the value of those services counts towards your turnover when checking whether you must register, even before you are VAT registered.
Source: HMRC Business Income Manual: BIM37007 wholly and exclusively · GOV.UK: Register for VAT · HMRC VAT Registration Manual: VATREG16150 services received from abroad · GOV.UK: Place of supply of services (VAT Notice 741A) · GOV.UK: Expenses if you're self-employed
General information only, based on 2026/27 UK rules. Not personal advice. Speak to us about your circumstances.
At a glance
How the agency model changes your figures
| Set-up | Your income | The cut |
|---|---|---|
| Manager acts as your agent | Full brand fee | Deductible expense |
| Agency contracts as principal | Fee the agency pays you | Not on your return |
| UK manager, VAT registered | Full brand fee | Commission plus VAT |
| Overseas manager | Full brand fee | May count towards VAT turnover |
Action plan
Reconciling agency payments
- 1
Get every statement
Ask your manager for deal-by-deal statements for the tax year.
- 2
Check the contract
See who signs with the brand and who invoices.
- 3
Record gross and commission
Enter the full fee and the cut separately.
- 4
Match to your bank
Tie each net payment to its statement.
- 5
Test the VAT threshold
Add gross fees over the last 12 months.
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
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.
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 Brand deal fees collected by a manager, UGC and whitelisting fees, Appearance and event fees 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: 2026-11-14
FAQs
Frequently asked questions
Yes, where it is paid wholly and exclusively for your creator business. It is deducted from your gross fees in your accounts.
Usually yes, if the manager acts as your agent. If the agency contracts with the brand in its own name, you declare what the agency pays you.
Only if you are VAT registered. If you are not, the VAT is part of the cost of the commission.
Where the manager is your agent, yes. That is why many managed creators reach £90,000 of taxable turnover sooner than their bank balance suggests.
Yes. Book a free introductory call; we confirm what is needed and quote any return or advice work before starting.
Keep reading
Related pages
Accountants for talent managers and creator agencies
Brand money in, creator payments out, commission in the middle — recorded so your turnover, VAT and profit all say the right thing.
How to invoice a brand as a UK influencer
A brand has said yes and accounts want an invoice. Here is what a UK creator's invoice legally needs, when VAT applies and how to get paid on time.
Accountant for influencers
Brand deals, gifted products, PR trips, AdSense, subscriptions and affiliate commissions — all handled by UK chartered accountants who work with influencers every day.
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