The rule behind every claim
An expense is allowable when it's incurred wholly and exclusively for the business. For creators that covers far more than most people claim — and, in a few famous places, less than people hope.
Safely claimable for most creators: cameras, lenses, lighting, microphones and rigs; editing software and subscriptions (Adobe, Final Cut, Canva, Epidemic Sound, scheduling tools); props and consumables bought for content; platform and payment fees; agency commissions; website, hosting and email tools; travel to shoots, events and brand meetings; relevant training and courses; and accountancy fees (yes, we're deductible).
The full guide covers the home-studio calculation, honest apportionment for mixed-use kit, the capital side of big equipment purchases, and the appearance-related rules — clothing, hair, makeup, gym — where the answers genuinely surprise people.
Home studio and working from home
Two routes:
- Flat rate: HMRC's simplified monthly allowance based on hours worked from home — tiny money, zero paperwork.
- Actual costs: a reasonable proportion of rent/mortgage interest, utilities and broadband, based on rooms used and time used for work. For a creator with a dedicated filming or editing space this is usually worth far more — and it's the method we run for most clients.
Mixed use, honestly
Your phone, laptop and internet almost certainly serve both life and business. The rule is a fair, evidence-based apportionment — a creator running their business from their phone might justify 70–80% business use; claiming 100% for a device that's also your personal phone invites questions. Pick a defensible percentage, note your reasoning once, apply it consistently.
Big kit and capital allowances
Cameras, computers and studio builds are capital in nature, but the Annual Investment Allowance means virtually every creator gets 100% relief in the year of purchase anyway. The practical point: time big purchases into high-earning years where the relief saves tax at your highest rate — one of the simplest bits of planning we do with clients each spring.
The appearance rules (brace yourself)
- Everyday clothing — not claimable, even bought only for videos, even if your audience expects a look. Clothing has an intrinsic dual purpose (warmth and decency, says the case law), so a 'work wardrobe' fails the wholly-and-exclusively test.
- Costumes and genuinely performance-only outfits — claimable: a mascot suit, a character costume, branded merch you wear as advertising.
- Hair and makeup for a specific shoot — generally claimable; your regular haircut is not.
- Gym, cosmetic treatment, general grooming — personal, not claimable, however central to the brand it feels.
Clothing hauls and try-ons
Items bought purely as content props and not absorbed into your wardrobe sit differently from personal clothing — but the moment a haul item becomes something you wear, the claim weakens. Honest practice: claim what is genuinely consumed by the content, keep the rest personal. If your model is fashion content at scale, talk to us — there are cleaner ways to structure it.
Every package we sell includes expense review — most new clients find enough missed claims in year one to cover the fee. See the packages.
