Creators filming at home
A room, corner or set used to shoot content.
Filming at home? How creators claim use of home as office
Your bedroom set, spare-room studio or kitchen table edit suite costs money to run. Here is how much of it HMRC lets you claim.
- ICAEW/ACCA regulated
- Chartered Accountants
- Fixed monthly fees
- MTD-ready
- 4.9 on Google
Part of our guide to creator tax guide UK.
Quick answer
Self-employed creators can claim part of their household costs for filming, editing and admin at home. Either use HMRC's flat rate of £10, £18 or £26 a month, depending on hours worked (minimum 25 hours), or claim a reasonable share of actual bills. The rates are the same for 2025/26 and 2026/27. Limited company creators use different rules.
On this page
Contents
Who this is for
Is this you?
Streamers and editors
Long hours at a home desk every month.
Income streams
Everything we handle for you
- Platform payouts
- Brand deals
- Affiliate commission
- Subscriptions
Sound familiar?
Problems you face, answered
HMRC counts hours spent wholly on core business activity at home: making and delivering your content or services, keeping business records, and marketing or finding new work.
A business share of rent or mortgage interest, yes. Mortgage capital repayments, no.
How we help
The work we do for you
Self Assessment for creators
We compare both methods and claim the higher allowable figure.
Learn moreBookkeeping for creators
Household bills and hours logged as you go, not guessed in January.
Learn moreLimited company for creators
Home-working payments set up correctly through the company.
Learn moreTax explained
How the Use of Home Claim Works
How does the flat rate work? Under simplified expenses, you claim £10 a month for 25 to 50 hours, £18 for 51 to 100 hours and £26 for 101 hours or more. You only need a record of hours. Only sole traders and partnerships made up of individuals can use it.
What does the flat rate leave out? It replaces household running costs such as heating, lighting and power. HMRC's manual at BIM75010 confirms you can still claim a business share of council tax, home insurance and mortgage interest on top, plus the business share of phone and broadband.
When is actual cost better? If you run lights, cameras, a gaming PC and heating for long sessions, actual bills may give a bigger claim. GOV.UK says use a reasonable method, such as rooms used or time spent. Its example: one of four rooms used as an office, a £1,120 electricity bill, gives £280 for full-time use, or £40 if you only work there one day a week.
Does the trading allowance change things? If you use the £1,000 trading allowance, you cannot also claim use of home or any other expenses.
What if I have a limited company? Simplified expenses are not available to companies. If you regularly work from home under a homeworking arrangement with your company (hybrid working counts), it can pay you up to £6 a week tax-free without receipts. This covers extra household running costs only, not rent, mortgage interest or council tax. Under EIM01476, it can pay more if backed by evidence.
Is there a catch with a dedicated studio room? Using part of your home exclusively for business can affect Private Residence Relief when you sell. Occasional or shared use, such as a room that is also a guest room, does not count as exclusive.
From our experience: Creators often under-claim by counting only filming time. Editing, scripting, brand emails and bookkeeping at home are core business hours too.
Source: GOV.UK: Simplified expenses, working from home · GOV.UK: Expenses if you are self-employed · HMRC manual BIM75010 · HMRC manual EIM01476 · GOV.UK: Tax when you sell your home
A creator filming and editing at home
- Hours worked at home
- 60 a month, all year
- Flat rate band
- 51 to 100 hours = £18 a month
- Flat rate claim
- 12 × £18 = £216
- Broadband, 40% business use of £360
- £144 (claimed separately)
- Total use-of-home related claim
- £360
Illustrative example, not a client result. Illustrative only. Compare with the actual-cost method before choosing.
General information only, based on 2026/27 UK rules. Not personal advice. Speak to us about your circumstances.
At a glance
Flat rates for working from home
| Business hours at home each month | Flat rate per month |
|---|---|
| Under 25 | Not available; use actual costs |
| 25 to 50 | £10 |
| 51 to 100 | £18 |
| 101 or more | £26 |
Action plan
Making the claim
- 1
Log your hours
A simple monthly note of filming, editing and admin time at home.
- 2
Keep the bills
Energy, council tax, rent or mortgage interest, insurance, broadband.
- 3
Compare both methods
Use HMRC's simplified expenses checker or ask us.
- 4
Include it in your expenses
Add the total to your Self Assessment expenses.
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 Platform payouts, Brand deals, Affiliate commission 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
No. A room or space used for filming, editing or admin is enough, as long as the hours are genuine business time.
Only the business share. Personal use is never allowable.
Yes. Book a free call and we will check which method gives you the better allowable figure.
Keep reading
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