Turnover
Ad revenue, sponsorship and affiliate income received in the year, plus the value of gifts and services you got for promoting products.
Source: Check if you need to tell HMRC about your income from online platforms — gov.ukFor a content creator, HMRC treats income from online videos, podcasts and social media as trading income, including gifts and services received for promoting products, valued at what they would have cost. Add it to your other trading; over £1,000 in a tax year you tell HMRC. ac-co drafts the SA103S from your bank feed.
Creator income arrives from several places at once. The boxes below are where each piece lands, and where the £1,000 allowance competes with your real costs.
Ad revenue, sponsorship and affiliate income received in the year, plus the value of gifts and services you got for promoting products.
Source: Check if you need to tell HMRC about your income from online platforms — gov.ukUp to £1,000 for all your trading combined — the content and anything else you sell or do for money. It replaces your expenses.
Source: Check if you need to tell HMRC about your income from online platforms — gov.ukgov.uk lists using your home as an office alongside rent, rates and power: only the part used for business, split by rooms or time, or the monthly flat rate.
Source: Simplified expenses: working from home — gov.ukThe business share of phone and broadband, editing software with regular renewals, and printing. The home-working flat rate does not include phone or internet.
Source: Simplified expenses: working from home — gov.ukInsurance, advertising and training courses, and anything else business-related that has no box of its own.
Source: Expenses if you're self-employed — gov.ukYou claim the costs of earning the income, not the lifestyle around it. Anything also used privately is claimed only for the business share.
Sent to HMRC, with a receipt you keep.
Every box traceable to the bank line behind it.
Your figure before you file, not after.
Income from creating online content includes gifts and services you receive for promoting products, using the value of what they would have cost you. gov.uk's own example of an influencer reviewing beauty products, with ad income and gifts, says they may need to tell HMRC.
Source: Check if you need to tell HMRC about your income from online platforms — gov.uk (opens in a new tab)Since 1 January 2024 UK platform operators can be required to collect your details and report your earnings to HMRC. The report shows totals for the calendar year, after fees and commission. You work out your income for 6 April to 5 April, and a report is not a tax bill.
Source: Selling goods or services on a digital platform — gov.uk (opens in a new tab)You cannot usually claim hospitality or food and drink for clients, suppliers or contacts. You can claim products you give away that you sell, and logo items up to £50 per recipient per tax year, but not food, drink or tobacco.
Source: Expenses if you're self-employed — gov.uk (opens in a new tab)Enter your creator income and costs and get a labelled estimate of the tax, with the £1,000 allowance against your real expenses.
An estimate from the figures you enter — your real bill comes from your filed Self Assessment return.
A self-employed return with no employment page is the Complete tier; with a PAYE job it is Simple.
A PAYE job (SA102) and your self-employment page (SA103S) — SA100 with two supplementary pages.
Start a returnSelf-employment with no employment page, or three or more pages — every supplementary page included.
Start a return| Row | HMRC online | An accountant | ac-co |
|---|---|---|---|
| £/return | £0 | £150–£400 [Sleek — accountant fees for Self Assessment, UK, 2026-09-13] | £29–£65 |
| Drafts turnover and expenses from your bank feed | No | If you send them | Yes |
| Trading allowance vs real costs worked out for you | No | Yes | Yes |
Accountant fee dated 2026-09-13 — check their own quote.
Yes, it is trading income. gov.uk lists making online videos, producing podcasts and social media influencing, and says to add it to your other trading income. If the total is more than the £1,000 trading allowance in the tax year you need to tell HMRC, and register for Self Assessment by 5 October after the year.
Yes, if you receive them for promoting a product. Gifts and services count as income, valued at what they would have cost you to buy. gov.uk's influencer example, with ad income plus gifts, says they may need to tell HMRC. Add the value to your turnover alongside the money you were paid.
They may have to. Digital platform rules that began on 1 January 2024 mean a UK platform operator may collect your name, address, date of birth and National Insurance number and report your earnings to HMRC. You get a copy. A report does not mean you owe tax, and it does not replace your own records.
Yes, for the business share. Under cash basis, kit you keep is an ordinary expense. For a home studio use a reasonable split by rooms or time, or the monthly flat rate if you work at least 25 hours a month at home. Everyday clothing is not allowable, even when it appears on camera.
Our fee is per return, with no subscription. The Simple tier (£29) is for a return with an employment page plus at most one other supplementary page; any other return is Complete (£65). The tier is set by the pages on your filed return.
Rules and rates on this page were checked against these gov.uk pages on 12 October 2026. Tax rules change; check the page itself for the tax year you are filing.
GUIDES & ARTICLES
HMRC says it will start signing up eligible 2026/27 MTD for Income Tax users from September 2026. Learn what that means and how to get your records ready.
HMRC says businesses with a 1 April to 31 March accounting period must choose calendar update periods before their first MTD for Income Tax quarterly update.
HMRC’s 2026 guidance explains what happens when an MTD for Income Tax user starts or ceases a self-employment or property income source.
Connect your bank, review the draft SA103S, file when you're ready.