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Do Under-18 Creators Pay Tax?
Written by Waqas Sagar ACA FCCA FMAAT · Chartered Accountant · Last reviewed 22 October 2026
How it works
The income belongs to the person who does the work. If a child creates the content, it is their income.
Parents can help register and complete returns, and can act on the child's behalf.
National Insurance rules differ for under-16s, so check the position if your child is young.
Family channels
If parents run the channel and the child appears in it, the income may be the parents'. It depends who controls the business.
Paying a child from a family business must be for genuine work at a fair rate.
Money parents give to a child that produces income over £100 a year can be taxed on the parent — a separate rule worth knowing.
According to Waqas Sagar, Chartered Accountant at influencers.accountants, decide who owns the channel early and keep the money in that person's account.
Example
Mia, 15, earns £3,500 from Roblox and YouTube. Her mum helps her register. Her income is under the Personal Allowance, so she owes no Income Tax but files a return.
Illustrative figures only, based on 2026/27 rules.
What you need to do
- Decide whose income it is.
- Register in the child's name if theirs.
- Keep records together.
- File on time.
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 mum and family influencers.
Common mistakes
- 1Assuming children cannot be taxed.
- 2Putting a child's income in a parent's name.
- 3No records.
From our client work: We often see family channels unsure whose income it is — the answer shapes everything else.
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.
