New creators
Unsure what counts as a genuine business expense from day one.
Check common creator costs, keep evidence of business use and review the HMRC guidance before claiming.
Part of our guide to creator tax guide UK.
Creator business expenses can reduce taxable profit when they meet the relevant rules. This free on-page checklist covers filming equipment, software, home costs and travel, with personal-use exclusions. Read it without giving an email address, then check HMRC expense guidance and your own circumstances.
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Test your common influencer expenses against official HMRC "wholly and exclusively" rules and tax case law.
100% allowable under Annual Investment Allowance (AIA) or full expensing.
Equipment purchased exclusively for content capture is allowable plant and machinery.
Fails the HMRC duality test. Personal decency/warmth cannot be excluded.
Mallalieu v Drummond court precedent disallows clothing suitable for everyday wear.
Allowable if used exclusively for recorded sketches or character skits.
Distinct theatrical costumes not wearable on the street are permitted.
Disallowed by HMRC as personal grooming has dual personal benefit.
General grooming is non-deductible personal maintenance.
Allowable if purchased specifically for on-camera characters or tutorials.
Single-purpose consumable cosmetics for film/production are deductible.
100% deductible operating expense.
Professional digital tools directly used in trade are allowable.
100% allowable business cost.
Commercial broadcast licensing fees are direct production costs.
Disallowed even for fitness influencers due to personal health duality.
Personal health maintenance cannot be wholly and exclusively business.
Allowable if travel is exclusively for documented content production.
Business travel between bases of operation for filming is allowable.
Allowable based on square footage and business hours used.
Apportionment between domestic and exclusive business use is permitted.
Who this is for
Unsure what counts as a genuine business expense from day one.
Want a second check that they are claiming everything allowed.
Rules differ slightly, and the checklist covers both.
A quick reference before pulling receipts together.
Income streams
Sound familiar?
How we help
Tax explained
Allowable business expenses reduce the profit you pay Income Tax and National Insurance on, so claiming everything you are entitled to genuinely lowers your bill.
For an expense to be allowable, it generally needs to be incurred wholly and exclusively for your creator business, with a reasonable business proportion if it is also used personally.
Common allowable costs include cameras, lighting, editing software subscriptions, a proportion of home studio running costs, props used purely for content, and travel directly related to shoots or brand work.
Costs that are personal in nature, such as everyday clothing, most meals eaten alone, and general household bills unrelated to your content, are usually not allowable.
Gifted products received in exchange for content are typically treated as taxable income at their market value, rather than as an expense.
Good records — receipts, invoices and a simple log of business use — are what actually let you claim these expenses with confidence at Self Assessment time.
Source: Income Tax rates and allowances (gov.uk) · Self Assessment (gov.uk)
General information only, based on 2026/27 UK rules. Not personal advice. Speak to us about your circumstances.
Expenses
This influencer expenses list UK creators use every tax season sets out exactly what reduces your Self Assessment bill and what does not. It covers the same ground as our detailed creator tax and expenses checklist, but as a quick on-page reference for equipment, software, home studio costs and travel to shoots. If you would rather have it done for you, bookkeeping for creators keeps every receipt filed as it happens, and Self Assessment for creators makes sure nothing allowable is missed.
Still unsure about a specific cost? Book a free 15-minute call and we will check your claims line by line, or read the full creator tax and expenses checklist for the deadlines too.
Self-employed costs must be incurred wholly and exclusively for your trade. If you use the £1,000 trading allowance, you cannot also deduct actual expenses against that same income. Equipment treatment depends on cash basis or traditional accounting.
A limited company deducts costs incurred wholly and exclusively for its business. Equipment may need capital allowances rather than an immediate expense deduction. Personal use or company-paid private costs can create a taxable benefit or director’s loan entry; company ownership is not a blanket deduction.
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.
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.
General information only, based on 2026/27 UK rules. Not personal advice. Speak to us about your circumstances.
Structure
Illustrative estimate only. Uses the published 2026/27 tax configuration. Assumes a single-director company drawing all profit, with no Employment Allowance. Excludes expenses, student loans, pensions, other income, Scottish rates and individual circumstances. Not tax advice.
Diary
5 October
Register for Self Assessment for the previous tax year
31 October
Paper tax return deadline
31 January
Online return, balancing payment and first payment on account
31 July
Second payment on account
Talk through your platform income, allowable expenses and next steps with a creator accountant.
Book your free creator tax callWritten and reviewed by
Chartered Accountant with 18+ years' experience and founder of Accotax. Has served over 5,000 clients across London and the UK.
About Waqas SagarAccotax on LinkedIn Last reviewed: 2026-10-20
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No jargon, no sales calls you did not ask for. Just a clear price and a plan.
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