New YouTubers
First monetised channel and unsure what counts.
From cameras and lighting to editing software and home studios, here is exactly what UK YouTubers can and cannot claim.
Part of our guide to creator tax guide UK.
YouTubers can claim costs incurred wholly and exclusively for their channel: equipment, software, props, a proportion of home working costs and business travel. Personal items like everyday clothing and grooming generally do not qualify.
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Who this is for
First monetised channel and unsure what counts.
Investing in better kit and needing clarity on claims.
Running several channels or a small team.
Different content types with different cost patterns.
Income streams
Sound familiar?
Tax explained
The general rule for any self-employed expense is that it must be incurred wholly and exclusively for the business. For YouTubers, this covers most of the equipment, software and props used to make videos.
Filming equipment such as cameras, lenses, microphones, lighting rigs and tripods can usually be claimed in full if they are bought mainly for channel use.
Computers and editing software are commonly used for both personal and business purposes. Where that is the case, you claim a reasonable business proportion rather than the full cost.
A dedicated home studio or filming room lets you claim a fair share of rent or mortgage interest, utilities, internet and council tax, based on the proportion of your home used and the time spent on channel work.
Business travel to filming locations, events, meetups or brand meetings is deductible, but your normal commute to a fixed workplace, or personal trips, are not.
Props, costumes for characters or bits, set dressing and materials bought specifically for a video are allowable, even where they are consumed or used only once.
Freelancers you pay to edit, thumbnail-design or research for your channel are a straightforward business cost, provided you keep invoices or records of payment.
Everyday clothing worn on camera is generally not deductible, even if you would not otherwise have bought it, because HMRC treats it as having a dual personal and business purpose.
Capital items like cameras and computers can often be claimed in full in the year of purchase under the Annual Investment Allowance, rather than spread over several years.
Keeping a simple spreadsheet or using bookkeeping software to log every cost with a receipt, plus a note of its business purpose, makes your Self Assessment far quicker and more accurate.
Source: Income Tax rates and allowances (gov.uk) · Self Assessment (gov.uk)
Illustrative example, not a client result. Illustrative figures only, based on 2026/27 rates and typical creator costs.
General information only, based on 2026/27 UK rules. Not personal advice. Speak to us about your circumstances.
Expenses
YouTuber expenses cover far more than the obvious camera and lighting purchases — editing software, thumbnail design, props and a share of your home studio usually qualify too. The general test is whether a cost is incurred wholly and exclusively for your channel. Work through the creator expenses checklist, read our wider creator tax and expenses guide, or get specialist support from our accountants for YouTubers team.
Run your own numbers through the creator expenses checklist before your next Self Assessment, or book a free call if any item feels borderline.
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.
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.
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.
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.
General information only, based on 2026/27 UK rules. Not personal advice. Speak to us about your circumstances.
Structure
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
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
Self-employed or limited company, choose the support that fits how you trade. We review income such as AdSense revenue, Sponsorships, Channel memberships as part of agreeing your scope.
Trading in your own name? Choose support for your personal tax return and, where included, bookkeeping and MTD Income Tax updates.
Annual fees use the upper limit of your selected band: Starter 1%, Complete 0.75%. Monthly payments are the annual fee divided by 12, excluding VAT. Starter does not include bookkeeping. Turnover above £1 million is quoted individually.
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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 servicesTalk through your platform income, allowable expenses and next steps with a creator accountant.
Book your free creator tax callWritten and reviewed by
Chartered Accountant with 18+ years' experience and founder of Accotax. Has served over 5,000 clients across London and the UK.
About Waqas SagarAccotax on LinkedIn Last reviewed: 2026-09-21
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