10 Tax-Deductible Expenses Every UK Creator Should Claim

You can deduct any cost that was incurred purely for your content business, from cameras and editing software to a slice of your broadband and the accountant who files your return. The test HMRC applies is "wholly and exclusively", and getting it right is worth real money: at the basic rate, every £1,000 of legitimate expenses saves you roughly £260 in tax and National Insurance. This guide covers the ten categories creators most often miss, the ones you can't claim, and how to keep records that stand up.

What does "wholly and exclusively" mean for creators?

An expense is deductible only if your sole purpose in spending the money was your business. If a personal purpose is part of the reason, HMRC's manual says the whole cost can be disallowed. Two things soften that.

• Incidental benefit is fine. Enjoying the sunshine on a filming trip doesn't turn it into a holiday.
• Identifiable business portions can be claimed. GOV.UK's example is a £200 phone bill where only the £70 business element is claimed.

What you can't do is claim a dress you'd happily wear to dinner because it also appears in a video.

Which 10 expenses should UK creators claim?

These apply whether you're on YouTube, TikTok, Twitch, Instagram, a podcast or a blog. Most sole traders are on the cash basis by default, so you deduct what you paid in the year.

1. Cameras, lighting, microphones and computers

Cameras, lenses, gimbals, tripods, lights, mics, capture cards, laptops, monitors and drives. Under the cash basis these are generally ordinary expenses in the year you buy them (cars are the exception). Under traditional accounting you claim capital allowances, next section.

2. Software and subscriptions

Editing suites, stock libraries, design tools, schedulers, analytics, cloud storage and accounting software. Small monthly charges are the ones creators forget, so scan every recurring payment on your bank statements.

3. Props, costumes, sets and backdrops

Items bought to appear in content or dress the set. The dividing line is whether you'd own it anyway. A themed costume for a sketch is a business cost; a jumper you wear on camera and at the pub is not.

4. Working-from-home costs

A share of running costs if you edit, script or film at home. Two methods are covered in the home office section below.

5. Phone and broadband

The business proportion of your mobile contract, handset and broadband. The flat-rate home-working allowance does not include telephone or internet, so you can claim these separately. Use a defensible split: a separate business SIM in full, or one phone by a typical month's usage. "I claim 100%" is a red flag; "I claim 60%, from this month's screen-time" is defensible.

6. Travel and mileage

Trains, flights, taxis, parking and hotels for shoots, events and brand meetings. If you drive your own car, simplified mileage is 55p a mile for the first 10,000 business miles in 2026/27, then 25p (it was 45p before 6 April 2026). Motorcycles are 24p. Once you use flat rates for a vehicle, you must keep using them for it. Ordinary commuting doesn't count.

7. Agent and management fees

Commission paid to an agent or manager is a cost of earning that income. If it's deducted before you're paid, declare the gross fee and claim the commission.

8. Accountancy and professional fees

Bookkeeping, tax returns, and business legal advice such as reviewing a brand contract. Personal legal or tax matters aren't deductible.

9. Training and courses

Courses that update skills you already use, such as editing or lighting. GOV.UK lists "refresher courses". Training for an entirely new trade is treated differently, so check first.

10. Marketing, advertising and web costs

Paid promotion, giveaway prizes, website hosting, domain names and email-list software. GOV.UK includes website costs as marketing.

Also claimable: freelance editors and designers, business insurance, and bank charges on business accounts.

How does the Annual Investment Allowance work for creator kit?

The Annual Investment Allowance (AIA) lets you deduct the full cost of most equipment, up to £1 million a year, in the year you buy it. For sole traders it matters where you use traditional accounting; on the cash basis most equipment is simply an expense. Three details:

• Personal use reduces the claim. GOV.UK's example: a £600 laptop used outside the business half the time gets a 50% reduction.
• Items you already owned before using them in the business, or that were given to you, are excluded.
• Business cars don't qualify. Use mileage rates instead.

Home office: flat rate or actual costs?

Simplified flat rate

GOV.UK's simplified expenses give a fixed monthly amount based on hours worked at home, with no apportioning of bills.

Actual proportion of costs

Alternatively, claim a share of heating, electricity, council tax, mortgage interest or rent using "a reasonable method of dividing your costs", as GOV.UK puts it. Floor area multiplied by time is common. This can beat £312 if your bills are high, but you need a calculation you can show. If you own your home, talk to us before treating a room as a dedicated studio, as it can have other tax consequences.

What can't you claim as a creator?

• Everyday clothing. HMRC's manual lists ordinary clothing as non-deductible, and Mallalieu v Drummond held that clothes bought purely for work still fail. GOV.UK's allowable example is "uniforms": genuine costumes, or workwear carrying your logo.
• Food and drink for sustenance. Your lunch on a filming day is personal. Meals while genuinely travelling can differ, so ask us.
• Fines and penalties, including parking fines and late-filing penalties.
• Gym, grooming and health costs. HMRC lists health and fitness maintenance among costs that fail the test.
• Drawings. GOV.UK is explicit that money taken from the business for personal use isn't an expense.

Trading allowance or actual expenses: which is better?

If gross trading income is £1,000 or less, you generally needn't declare it. Above that, you can deduct either the £1,000 allowance or your actual expenses. GOV.UK says you can't do both.

The allowance is measured against gross income, including the market value of gifted items you must declare. See gifted products and tax.

Worked example: Maya's 2026/27 expense claim

What records do you need to keep?

• Receipts or invoices, plus bank and card statements.
• Contracts and invoices from agents, editors and brands.
• A note of how you calculated any mixed-use split, and a mileage log with date, destination, purpose and miles.
• Home-working hours if you use the flat rate.

Keep records for at least five years after the 31 January submission deadline. Digital copies are fine. Our bookkeeping and Self Assessment services include keeping this tidy.

Common mistakes

• Claiming 100% of a phone, laptop or broadband the household also uses.
• Buying kit you don't need "to save tax". Spending £1,000 to save £260 still costs you £740.
• Claiming everyday clothing, meals or gym membership.
• Ignoring agent fees and editor invoices because income arrived net.
• Using the old 45p mileage rate. For 2026/27 it's 55p for the first 10,000 miles.

Approaching the VAT threshold? Expenses feed into VAT records too: see VAT registration for creators. Weighing up a company? Our sole trader vs limited company guide covers how expense treatment differs.

More detail on specific expenses

• Can creators claim clothes, makeup and haircuts?
• Can fitness influencers claim a gym membership?
• Can you claim a holiday you filmed content on?
• Can creators claim their phone, equipment and home office?

FAQs

Sources

• Expenses if you're self-employed: Overview
• Simplified expenses if you're self-employed: Working from home
• Simplified expenses if you're self-employed: Vehicles
• Claim capital allowances: Annual investment allowance
• Tax-free allowances on property and trading income
• BIM37007 - Wholly and exclusively: overview

This article is general information for UK content creators based on 2026/27 rules at the date reviewed. It is not personal tax advice; your circumstances may differ. Talk to us before acting on it.