Business Expenses for UK Content Creators (What You Can Claim)

HMRC's rule is simple in principle: you can claim expenses that are 'wholly and exclusively' for business purposes. In practice, there's more flexibility than that phrase suggests.

For items with mixed personal and business use — which covers most of a creator's equipment — you can apportion the cost. A laptop used 70% for content creation and 30% for personal use can have 70% of its cost claimed. HMRC accepts reasonable estimates without requiring minute-by-minute usage logs.

There are two methods for claiming expenses on your Self Assessment:

Actual expenses: List every business purchase with its cost. More admin but usually results in higher deductions, especially for creators who invest in equipment, software, and travel.

Simplified expenses: HMRC offers flat rates for certain categories. You can use flat rates for some expenses and actual costs for others. The main flat rates relevant to creators are: home office (£6/week), vehicle mileage (45p/mile for first 10,000), and living in your business premises (various rates).

You cannot claim the £1,000 trading allowance AND itemise expenses — it's one or the other. For any creator earning more than casual income, itemised expenses will almost certainly exceed £1,000.

Capital expenditure (items lasting more than 2 years, like cameras and computers) is handled through capital allowances. The Annual Investment Allowance lets you deduct 100% of qualifying capital purchases up to £1 million per year, so in practice, most creators can deduct the full cost immediately.

These are the expenses almost every UK content creator incurs and should be claiming.

Home office (£312-£2,000+/year): If you create content from home — which most UK creators do — claim either the flat rate of £6/week (£312/year, no receipts needed) or a proportion of actual household bills. The actual cost method requires calculating what percentage of your home is used for business and for how many hours.

Equipment depreciation or purchase (varies): Every camera, microphone, light, computer, and accessory purchased for content creation. Items under £1,000 are straightforward expenses. Items over £1,000 use capital allowances (but the Annual Investment Allowance means you still get full deduction in year one).

Software subscriptions (£500-£2,000/year typical): Adobe Creative Cloud (£50/month), FluxNote, Canva Pro, music licensing, stock footage, scheduling tools, analytics tools, and cloud storage all add up. At £100-£200/month in subscriptions, that's £1,200-£2,400/year in deductions.

Internet and phone (proportioned): Claim the business-use percentage of your internet bill and phone bill. If you use your internet 50% for business, claim 50% of the annual cost. For an average UK broadband bill of £35/month, that's £210/year in deductions.

Professional fees (£300-£2,000/year): Accountant fees, legal advice, agent commissions, and business insurance are all fully deductible.

Payment processing fees (£200-£1,000+/year): PayPal, Stripe, currency conversion fees, and bank charges on your business account. These are often forgotten but add up significantly for active creators.

Beyond the basics, here are expenses and strategies that can significantly reduce your tax bill.

Capital allowances for expensive equipment: If you buy a £3,000 camera setup, the full cost is deductible in the year of purchase under the Annual Investment Allowance. Don't assume expensive items need to be spread over multiple years — AIA covers this.

Travel expenses: All business travel is deductible. Filming on location, attending brand meetings, going to creator events, and travelling to collaborations. Claim train fares, bus fares, mileage (45p/mile for first 10,000 miles by car), parking, and accommodation for overnight business trips. Keep a travel diary for journeys you make regularly.

Training and development: Courses, workshops, and conferences that improve your content creation skills are deductible. This includes video editing courses, marketing workshops, platform-specific training, and business development events. Books and publications related to your field also count.

Collaboration costs: If you hire other creators, editors, or assistants for projects, their fees are deductible. VA costs, editor fees, thumbnail designer costs, and any outsourced work directly related to your business.

Pension contributions (through a Ltd company): If you operate through a Ltd company, employer pension contributions are a corporation tax-deductible expense. Contributing £10,000 to your pension through your company saves £1,900-£2,500 in corporation tax — it's one of the most tax-efficient strategies available.

Pre-trading expenses: Equipment bought up to 7 years before you officially started your creator business can be claimed as if they were purchased on day one. Many creators don't realise this and miss significant deductions from their startup period.