Gifts and PR
Do I Pay Tax on Items I Keep After a Campaign?
Written by Waqas Sagar ACA FCCA FMAAT · Chartered Accountant · Last reviewed 22 October 2026
How it works
Kept items increase the total value of the deal. HMRC treats the deal as cash fee plus the value of anything you keep.
If you return the item, nothing extra is taxable — keep proof of the return.
Kept equipment used only for the business, such as a camera, can also be claimed as an asset, which offsets the income.
Selling kept items later
If you later sell a kept item, the sale is linked to your creator trade. The value you already declared is your cost, so only any extra is profit.
If you give items away to followers, that can be a promotional cost of the business.
Keep the brief: it often says whether products must be returned, which decides the treatment.
According to Waqas Sagar, Chartered Accountant at influencers.accountants, note "kept" or "returned" against every campaign in your log.
Example
Nina is paid £1,500 for a campaign and keeps a £300 blender. Her income from the deal is £1,800. A £900 coffee machine she returned after filming is not income.
Illustrative figures only, based on 2026/27 rules.
What you need to do
- Check the brief for return terms.
- Log kept items and values.
- Keep return receipts.
- Declare kept items with the fee.
Want us to handle this for you? Our Self Employed Starter package covers registration, your Self Assessment return and expense review. See also our tax on gifted items and our page for UGC creators.
Common mistakes
- 1Only declaring the cash fee.
- 2No proof of returns.
- 3Counting the same item twice when sold.
From our client work: We often see campaign items declared once in cash terms and forgotten as products.
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.
