Creator accountants serving major UK cities

How HMRC’s rules apply to content creators

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.

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.