Tax for content creators and influencers UK: YouTube, TikTok and gifts

What counts as income

All of these are taxable:

• Platform payouts: YouTube Partner Programme, TikTok creator rewards, Twitch, Snapchat and similar
• Subscriptions and tips: Patreon, OnlyFans, memberships, super chats
• Brand deals and sponsorships, paid in money
• Affiliate commission from links and codes
• Gifted products received in return for content or promotion

Count gross income: what you earned before the platform took its cut. The platform's fee is then an expense.

Free products and gifts

This catches out a lot of creators. LITRG, the tax charity, explains that items you receive for promotion, such as a phone, clothes or a meal, are probably taxable, even if they arrive unexpectedly and even if you are not running a business, especially if you asked for them. Value them at what you could sell them for. Source: LITRG: social media influencers.

Genuine gifts with nothing expected in return are different, but if a brand sends something hoping you will post about it, treat it as income.

Hobby or business?

If you post regularly, work with brands and are trying to earn money, HMRC is likely to see it as trading, so you are self-employed. If it is occasional, it may be miscellaneous income. Both are taxable above the allowance. The difference matters mainly for losses: a trade can set losses against other income, miscellaneous income usually cannot.

When you need to tell HMRC

• 2026/27: total trading and miscellaneous income of £1,000 or less needs no reporting.
• From 6 April 2027: that rises to £3,000.
• Above it, register for Self Assessment by 5 October after the end of the tax year.

Use the trading allowance or your actual costs, whichever saves more.

Free toolSide hustle tax calculatorSee how much tax and National Insurance you owe on side income, and what to set aside each month.→

Expenses creators can claim

• Cameras, microphones, lighting and editing kit
• Editing software and subscriptions
• The business share of your phone and broadband
• Props and products you buy to review (not gifted ones you have already counted as income)
• Platform and agency fees
• Travel to shoots and events
• Paying editors, designers or managers

Clothes and make-up you could wear day to day are usually not allowable, even if you wear them on camera.

Does HMRC know?

HMRC receives data from many sources, including digital platforms under the reporting rules that started in January 2024, and has written to people it thinks have undeclared online income. Read what to do if HMRC writes to you.

VAT for bigger creators

If your taxable turnover goes over £90,000 in any 12 months, you must register for VAT. Get an accountant's help well before that point, as the rules for overseas platforms and brands can be complicated.

Common questions

Do I pay tax on YouTube money in the UK?

Yes. It is taxable income, whether the money comes from AdSense, memberships or sponsorships. Under £1,000 a year in total (£3,000 from April 2027) you may not need to report it.

Do I pay tax on OnlyFans income?

Yes, the same rules apply as any other creator income. Report it through Self Assessment if it is over the allowance.

Are PR packages taxable?

Often, yes, if they are sent in return for promotion. Value them at what you could sell them for. If you are unsure, keep a list of what you receive and when.