Expenses
Can I Claim Clothes and Makeup as an Influencer?
Written by Waqas Sagar ACA FCCA FMAAT · Chartered Accountant · Last reviewed 22 October 2026
How it works
HMRC applies a strict "wholly and exclusively" test. Everyday clothing provides warmth and decency, so it has a personal purpose too.
Items bought solely to feature in content and then returned, sold or given away can be stronger claims. Sale proceeds then count as income.
Courts have refused claims for performers' everyday clothes, so keep evidence for any claim.
What usually can be claimed
Costumes for character content, branded uniforms, and protective clothing are generally accepted because they have no ordinary personal use.
Props and set dressing bought for content are usually claimable if they are not then used in your home.
Products bought only to review and then given away can be a cost. If you keep using them personally, the claim is weak. Keep notes of what you bought, why and what happened to it afterwards.
According to Waqas Sagar, Chartered Accountant at influencers.accountants, if an item goes back into your wardrobe, assume it is personal.
Example
Lily, a beauty creator, buys £400 of products only to review and gives them away afterwards. That may be claimable. Her own everyday makeup and outfits worn in videos are not.
Illustrative figures only, based on 2026/27 rules.
What you need to do
- Separate content-only purchases.
- Note what happens to each item afterwards.
- Do not claim everyday wear.
- Read our clothes and makeup guide.
Want us to handle this for you? Our Self Employed Starter package covers registration, your Self Assessment return and expense review. See also our Self Assessment for creators and our page for beauty influencers.
Common mistakes
- 1Claiming a whole wardrobe.
- 2Forgetting resale proceeds.
- 3No notes on business use.
From our client work: We often see fashion creators claim outfits they keep wearing, which HMRC would usually reject.
Frequently asked questions
Related questions
Official sources
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This is general guidance for UK tax residents for the 2026/27 tax year, not personal advice. Speak to us about your situation.
