Affiliate income
Is Affiliate Income Taxable in the UK?
Written by Waqas Sagar ACA FCCA FMAAT · Chartered Accountant · Last reviewed 22 October 2026
How it works
Affiliate links are usually part of your content business, so commission is trading income alongside brand deals and platform payouts.
Many programmes pay in US dollars or euros. Convert each payment to sterling on the date received.
Affiliate commission counts towards the VAT threshold if you are trading.
Trading or miscellaneous income
For someone who regularly creates content with affiliate links, commission is trading income and sits with the rest of the creator business.
A one-off referral bonus unconnected with any business could be miscellaneous income instead. It is still taxable and goes in the "other income" section of your return.
Discount codes that give you commission count as affiliate income. Personal cashback on your own purchases is generally not taxable.
According to Waqas Sagar, Chartered Accountant at influencers.accountants, download each programme's report on 6 April — some only show recent months.
Example
Fatima earns £6,000 from LTK and £2,000 from Amazon Associates alongside brand deals. All £8,000 goes on her return as creator income.
Illustrative figures only, based on 2026/27 rules.
What you need to do
- Download annual reports from each programme.
- Convert foreign currency payments.
- Add to your creator income.
- Claim related costs.
Want us to handle this for you? Our Growth package covers VAT, brand-deal income, overseas payouts and Making Tax Digital. See also our overseas platform income and our page for affiliate marketers.
Common mistakes
- 1Thinking affiliate income is passive and untaxed.
- 2Forgetting small programmes.
- 3Not converting currency.
From our client work: We often see affiliate dashboards that nobody downloaded until January.
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.
