For a UK sole trader, an expense needs a business purpose and supporting evidence. Some mixed costs can be split; other purchases have a private purpose that prevents a claim. Appearing in content does not, by itself, make something tax-deductible.
The business purpose of an expense
Your records need to identify the purchase and explain its business purpose, including how you use it. Paying from a business account does not make a cost deductible, and another creator’s treatment may not apply to your circumstances. A receipt supports the purchase but does not establish that the expense is allowable.
This guide is for UK self-employed creators, including people using OnlyFans, Fansly and LoyalFans. Company-paid personal costs need a separate review because benefits, remuneration or director’s loan rules may apply. Do not copy a sole-trader expense policy into a limited company without checking it.
For costs with an identifiable business and private split, such as phone usage, keep a reasonable basis for the business share. That is different from buying everyday clothing: its inherent private purpose does not disappear because you only wear it for work.
Equipment and software
A dedicated lighting kit, editing subscription or microphone bought for production has a clearer business connection than a personal purchase that occasionally appears on camera. Keep the invoice, payment evidence and a short note of its role. Where a phone or computer also serves personal needs, explain the business-use proportion.
The way equipment is deducted depends on your accounting basis. Under the cash basis, most equipment bought and kept for the business is generally dealt with as an expense. Under traditional accounting, capital allowances may be the relevant route. Cars have separate rules. A bookkeeping category called “equipment” does not decide the tax treatment.
| Cost | Evidence to keep |
|---|---|
| Dedicated production equipment | Invoice, payment, purchase date, intended use and any personal use. |
| Editing, scheduling or hosting software | Supplier invoice, subscription period and the business activity it supports. |
| A phone used for work and home | Bills and a reasonable explanation of the business-use split, reviewed if usage changes. |
| Studio hire or production services | Invoice, booking or work reference, and what the supplier provided. |
Clothing and appearance-related costs
HMRC distinguishes a performance costume from an everyday wardrobe. Ordinary clothes are generally not deductible even if bought for work. A genuine costume acquired for a performance may be allowable; labelling a purchase “content outfit” does not establish that it qualifies.
For a model or domme, lingerie, footwear and accessories need that same factual review. Keep a neutral production reference and explain whether the item is a costume, how it is used and whether it has a personal purpose. A stage name or a particular style of performance creates no automatic clothing exemption.
Haircuts, routine grooming, beauty treatments, fitness and cosmetic procedures need to be assessed individually. A work-related reason for your appearance does not remove a private benefit or purpose. HMRC’s entertainer guidance recognises that exceptional appearance-related expenditure can have a solely professional purpose. Obtain advice before treating an unusual or substantial cost as deductible, with evidence of that purpose.
A production-specific make-up service is a different fact pattern from a regular personal beauty routine. Record what was supplied and for which production, then assess the claim on those facts. Do not set a blanket percentage for every salon or cosmetics purchase.
Working from home
If you film, edit or administer the business at home, consider the relevant costs and a reasonable allocation using space and time. Keep the calculation. A room used for production for part of the week is different from a room used exclusively by the business.
Eligible sole traders can consider simplified home-working expenses based on business hours at home. These flat rates do not include telephone or internet costs. Compare the permitted methods rather than claiming the same household cost twice. Take advice before designating part of a home exclusively for business, particularly where you own it.
Assumptions. A £50 phone bill has a supportable 60% business-use share. This is an illustration, not a recommended percentage.
Result. £30 is the business portion to consider; the remaining £20 is personal.
Fees and training costs
Platform fees and agency charges need to tie back to the agreement, the invoice or statement, and the work supplied. Check whether commission is calculated on fan spend, creator earnings or money paid out, and how refunds affect it. Do not deduct a fee again if the income figure already reflects a net contractual entitlement and no separate fee belongs in that accounting treatment.
For an overseas agency, software provider or platform, check the invoice’s VAT position too. Foreign service fees can raise UK reverse-charge questions, including registration implications. A payment being taken automatically from earnings does not answer that question.
Training can qualify where it maintains or develops skills for the existing business; modernising those skills and improving relevant business administration may qualify too. A course to start a different business is not automatically allowable. Keep the syllabus, invoice and a note of how the learning relates to your current work.
Expense records and sensitive information
A useful expense record contains the date, supplier, amount, currency, receipt reference, business reason and any private-use adjustment. For a production cost, a neutral project reference can connect the evidence without circulating content or private conversations. Agree the minimum information needed with the person reviewing the claim.
Keep a list of purchases that need review and record the decisions made. Apply the agreed treatment consistently to similar spending, checking again if the facts change. This reduces the need to revisit the same question at year-end.
Tax relief reduces taxable profit; it does not refund the whole purchase price. A gift received through your creator business also does not create an equal expense automatically. Establish the receipt and the allowable business cost separately.
Common questions
Can an OnlyFans creator claim every outfit used in content?
No. Ordinary clothing generally has a private purpose even when worn for work. A genuine performance costume is a different category. The actual item, purpose and evidence matter more than the name of the platform.
Can I claim expenses as well as the £1,000 trading allowance?
You cannot deduct actual business expenses as well as using the trading allowance against the same income. Compare the available treatment for your circumstances rather than automatically claiming both.
Does paying through my business account make an expense allowable?
No. Payment evidence helps establish the transaction, but the purpose, private use and applicable tax rules determine whether a deduction is available.