Content creator tax UK: YouTube, TikTok and Instagram income

If you earn money from YouTube, TikTok, Instagram or any other platform, HMRC treats it as trading income. You pay Income Tax and National Insurance on your profit, and gifted products count as income too. Once your total trading income goes over £1,000 in a tax year, you need to tell HMRC through Self Assessment.

Do content creators pay tax in the UK?

Yes. HMRC’s guidance on income from online platforms says income from creating online content includes advertising income and the gifts and services you receive for promoting products. It is taxed like any other self-employed business, whatever your follower count.

What counts as income?

All of these are taxable income for a UK creator.

HMRC’s Help for Hustles content creator page gives an example. A creator paid £700 by brands, sent products worth £300 and earning £200 from adverts has total income of £1,200, so must tell HMRC.

When do I need to tell HMRC?

You need to tell HMRC if your total trading income is over £1,000 in a tax year. The £1,000 trading allowance covers all your side hustles together, not each one separately. Earning £800 from content and £500 from selling crafts means £1,300, which is over the limit.

The £1,000 is income before expenses, not profit. HMRC says you may need to tell it about income even if no tax ends up being due.

How do I register and file?

Follow these four steps.

1. Register for Self Assessment as a sole trader. For income in 2026/27 (6 April 2026 to 5 April 2027), register by 5 October 2027. See how to register as a sole trader.
2. Keep records. HMRC says you must keep records of all sales, income and business expenses, including gifts received.
3. File your return online by 31 January 2028 for 2026/27.
4. Pay the tax by 31 January 2028, plus any payments on account.

HMRC says a new online tool is planned by 2029 to let people report income between £1,000 and £3,000 without a full Self Assessment return. Until it launches, the normal rules apply.

What expenses can a content creator claim?

You can deduct costs that are wholly and exclusively for your content business. Typical claims include:

• cameras, microphones, lighting and computers
• editing software, music licences and stock footage
• props bought only for content
• a business share of phone, broadband and home costs
• travel to shoots and events

You cannot claim everyday clothing. GOV.UK’s clothing rules say you cannot claim “suits, shirts, dresses or ordinary shoes”, even if you wear them for work. Costumes and specialist clothing that are not everyday wear can be claimed. See sole trader expenses for the full list.

Should I use the trading allowance or claim expenses?

Use whichever gives the bigger deduction. GOV.UK’s trading allowance guidance says that if your income is over £1,000 you can deduct £1,000 instead of your actual expenses.

• If your expenses are under £1,000, claiming the allowance is usually better.
• If you bought kit costing more than £1,000, claim actual expenses instead.
• If the income comes from your employer, or a company you or a connected person controls, you cannot use the trading allowance that year.

How much tax will I pay?

Your profit is added to any salary and taxed at normal 2026/27 rates: 20% Income Tax on income between £12,571 and £50,270, and 40% above that, outside Scotland. You also pay Class 4 National Insurance at 6% on profits between £12,570 and £50,270. If you have a job, your Personal Allowance is usually already used, so your creator profit is taxed from the first pound.

Estimate your bill with the self-employed take-home pay calculator, and read how to pay yourself as a sole trader for how much to set aside.

What about YouTube’s US tax withholding?

YouTube withholds US tax on earnings from US viewers, so submit your tax information in AdSense. YouTube’s US tax help page says that without tax information, individual accounts have 24% withheld from total worldwide earnings. With valid tax information, withholding applies only to earnings from US viewers, at 0% to 30% depending on tax treaty benefits.

You still report the gross amount on your UK return. Ask an adviser whether you can claim relief for any US tax withheld.

Do content creators need to register for VAT?

You must register for VAT once your taxable turnover goes over £90,000 in a rolling 12-month period, or if you expect it to go over £90,000 in the next 30 days, according to GOV.UK’s Register for VAT page. Where the customer is based, such as an overseas platform, affects how VAT applies, so get advice before you reach the threshold. Track your turnover with the VAT threshold tracker.

Frequently asked questions

Do I pay tax on free PR products?

Yes, if you received them for promoting products. HMRC says to include them at the value of what they would have cost you to buy.

Do I need to tell HMRC if I earn under £1,000 from TikTok?

Not if your total trading income from all side hustles is £1,000 or less in the tax year. You should still keep records.

Can I claim clothes and make-up I wear in videos?

Not everyday clothing. GOV.UK allows costumes and specialist clothing that are not everyday wear, but not suits, shirts, dresses or ordinary shoes.

When is the deadline to register as a content creator?

Register for Self Assessment by 5 October after the end of the tax year in which you started. For income from 2026/27, that is 5 October 2027.

Should a content creator set up a limited company?

It can make sense at higher profits, but it brings more admin and costs. Compare the options with sole trader vs limited company.