Tax for content creators and influencers

YouTube, TikTok, Twitch, Instagram, Patreon, a blog — if you earn from content, HMRC treats it like any other self-employment, with a couple of quirks worth knowing.

Ad revenue, sponsorships, affiliate links, subscriptions, merch — once your income from creating passes £1,000 in a tax year (the trading allowance), you'll file a Self Assessment return and pay tax on your profit after costs.

How much tax will you actually pay?

You're taxed on your profit — your income after allowable costs — not on everything you take. For the 2026/27 tax year:

• The first £12,570 is tax-free (your personal allowance).
• 20% income tax on profit between £12,570 and £50,270.
• 6% Class 4 National Insurance on that same slice — Class 2 is treated as paid automatically.
• Above £50,270 it steps up to 40% tax and 2% National Insurance.

A worked example. Say your profit after kit, software and other costs is £25,000, your only income. Nothing on the first £12,570, then 20% tax on the £12,430 above it (£2,486) and 6% Class 4 NI (£746) — about £3,232 for the year.

If you also have an employed job, that salary usually uses your personal allowance first, so more of your self-employed profit is taxed — we work out both sides together. Our how-much-tax guide has the full breakdown.

Costs you can usually claim

• Equipment — cameras, mics, lighting, computers and phones used for content — usually via capital allowances — plus repairs.
• Software and subscriptions — editing suites, stock music, cloud storage and hosting.
• A share of home used as a studio or for editing and admin.
• Props and products bought specifically to feature or review.
• Travel to shoots, collaborations and events — 55p per mile for the first 10,000 miles, or actual costs.
• A share of phone and internet used for the work.
• Agent, management and platform fees, and ad spend to promote your content.

How to file, step by step

• 1. Register with HMRC for Self Assessment by 5 October after the tax year you started. You'll get a UTR (Unique Taxpayer Reference). Here's how →
• 2. Keep records through the year — what you earned, and receipts for what you spent.
• 3. File your return online by 31 January (or on paper by 31 October). The dates that matter →
• 4. Pay what you owe by 31 January.

Making Tax Digital

Making Tax Digital is already here: since 6 April 2026 it applies if your gross self-employment and property income — your turnover, before expenses — was over £50,000. The threshold drops to £30,000 in April 2027 and £20,000 in April 2028. It means keeping digital records and sending HMRC a short update every quarter — 7 August, 7 November, 7 February and 7 May — on top of your year-end return. We keep the records and file everything for you.

Common questions

Are gifted products taxable for influencers? Usually yes — if a brand sends you a product in return for posting about it, HMRC treats its value as taxable income, even though no cash changed hands. Keep a record of what you receive.

What can content creators claim as expenses? Equipment like cameras, mics, lighting and computers (via capital allowances), editing software and subscriptions, a share of home used as a studio, props and products bought to feature, travel, a share of phone and internet, and agent or management fees.

How much tax do content creators pay? No tax on the first £12,570, then 20% tax and 6% Class 4 National Insurance on profit above it. On £25,000 of profit that's about £3,232 for the year.

This guide is general information, not personal tax advice. Figures are for the 2026/27 tax year and can change at each Budget — always confirm the current numbers on GOV.UK or ask us to check your situation.