Tax Deductions for UK Content Creators (Complete List)

Tax deductions (more formally, 'allowable expenses') reduce your taxable profit. If you earn £30,000 and have £5,000 in allowable expenses, you pay tax on £25,000 instead of £30,000. At the basic rate (20% income tax + 6% Class 4 NI), that £5,000 in expenses saves you £1,300 in tax.

The key principle: expenses must be 'wholly and exclusively' for business purposes. In practice, HMRC accepts reasonable apportioning for items with mixed personal and business use. A phone used 60% for content creation can have 60% of its cost claimed.

You can claim expenses in two ways on your Self Assessment:
1. Itemised expenses: List actual costs with receipts. More work but usually results in higher deductions.
2. Simplified expenses: Use HMRC flat rates for home office, vehicles, and living in your business premises. Less documentation required but may result in lower claims.

You don't send receipts to HMRC when filing. But you must keep them for 5 years after the filing deadline because HMRC can request them in an investigation. Digital receipts (photos, PDFs, emails) are perfectly acceptable.

The trading allowance of £1,000 is an alternative to claiming expenses. If your total expenses are less than £1,000, the trading allowance is more beneficial. But for any creator earning meaningful income, itemised expenses will almost certainly exceed £1,000.

Equipment and technology:
- Cameras, lenses, and camera accessories
- Microphones and audio equipment
- Lighting equipment (ring lights, softboxes, LED panels)
- Tripods, gimbals, and mounting equipment
- Computers and laptops (business use portion)
- Smartphones (business use portion)
- Hard drives and storage devices
- Memory cards
- Monitors and displays

Software and digital subscriptions:
- Video editing software (Adobe Premiere, Final Cut Pro, DaVinci Resolve)
- AI video tools (FluxNote subscription)
- Graphic design tools (Canva Pro, Adobe Photoshop)
- Music licensing (Epidemic Sound, Artlist)
- Stock footage subscriptions
- Scheduling tools (Later, Hootsuite)
- Analytics tools
- Website hosting and domain names
- Cloud storage (Google Drive, Dropbox)
- Email marketing platforms (Mailchimp, ConvertKit)

Home office:
- Flat rate: £6/week (£312/year) — no receipts needed
- OR actual proportion of: rent/mortgage interest, council tax, electricity, gas, water, internet, buildings insurance
- Office furniture (desk, chair, shelving)

Travel:
- Public transport to filming locations, meetings, events
- Mileage (45p/mile first 10,000 miles, 25p thereafter)
- Parking and tolls
- Accommodation for overnight business trips
- Meals during overnight business travel only

Professional services (often overlooked):
- Accountant fees
- Legal costs related to your business
- Talent agent or manager commission
- Business insurance (public liability, equipment insurance)

Marketing and business development:
- Paid social media advertising
- Business cards and promotional materials
- Website development costs
- SEO tools and services
- Networking event tickets
- Industry conference attendance

Training and education:
- Courses directly related to your content creation (video production, marketing, business skills)
- Books and publications related to your business
- Professional memberships (The Creator Union, etc.)

Financial costs:
- PayPal, Stripe, and payment processing fees
- Bank charges on your business account
- Foreign currency conversion fees
- Accounting software subscriptions

Grey areas — claim with caution:
- Clothing: Only if it's costume or uniform specific to content and not suitable for everyday wear. A suit worn in finance videos? Probably not claimable. A green screen bodysuit? Yes.
- Props and set design: Yes, if purchased specifically for content. Food used in cooking videos is deductible.
- Gym memberships: Only if you're a fitness content creator and the gym is essential to your content. Even then, HMRC may challenge this.
- Beauty and grooming: Haircuts and makeup are generally not deductible even for on-camera creators, as HMRC considers these personal expenses. However, specialist makeup or styling for specific shoots may be allowable.

When in doubt, keep the receipt and discuss with your accountant. It's better to have the documentation and not need it than to miss a legitimate claim.