BIRDS ACCOUNTANTS
BIRDS ACCOUNTANTS
OnlyFans, Fansly & cam creators · UK-wide
A plain-English list of what usually counts as a business cost for creators, and what HMRC treats as personal.
Written by Nicola Bird, CIMA-qualified accountant. Last checked 10 November 2026.
You can claim costs that are wholly and exclusively for your content business. If something is used partly for work and partly for personal life, you can usually claim the business share. Your tax is worked out on profit, so every allowable cost you record lowers your bill.
Interactive devices and apps you buy only for your shows, such as Lovense, count as work equipment too, so keep the receipts. Browse Lovense
Some links are referral links, which means Birds Accountants may earn a small commission at no extra cost to you.
If your costs for the year are under £1,000, claiming the £1,000 trading allowance instead may save more tax. You cannot claim both. If your costs are higher, claim the real costs.
Keep receipts or screenshots for every cost and note what it was for. You can snap receipts straight into the client app, and the Tax Buddy has a searchable list of common creator expenses. HMRC can ask to see records for at least five years after the 31 January filing deadline.
These are the rates for England, Wales and Northern Ireland. Scotland has its own Income Tax bands, but National Insurance and the allowances are the same.
| 2025/26 | 2026/27 | |
|---|---|---|
| Trading allowance (gross self-employed income) | £1,000 | £1,000 |
| Personal Allowance (tax-free income) | £12,570 | £12,570 |
| Income Tax basic rate (£12,571 to £50,270) | 20% | 20% |
| Income Tax higher rate (£50,271 to £125,140) | 40% | 40% |
| Class 4 National Insurance on profits £12,570 to £50,270 | 6% | 6% |
| Class 4 National Insurance on profits over £50,270 | 2% | 2% |
| Class 2 small profits threshold (Class 2 treated as paid above this) | £6,845 | £7,105 |
| Voluntary Class 2 if profits are below the threshold | £3.50 a week | £3.65 a week |
Making Tax Digital for Income Tax: if your qualifying income (self-employment plus property, before expenses) was over £50,000 in 2024/25, you have had to use it since 6 April 2026. Over £30,000 in 2025/26 means you start on 6 April 2027, and over £20,000 in 2026/27 means you start on 6 April 2028. Sources: GOV.UK National Insurance rates, GOV.UK Income Tax rates, GOV.UK Making Tax Digital.
Outfits, costumes and props bought only for content can usually be claimed. Clothes you also wear in everyday life are not allowable, because HMRC treats them as personal.
Yes, the business share. If you use your phone for content and fan messaging as well as personal use, work out a fair percentage and claim that part of the cost and the bill.
Usually not. HMRC treats grooming, cosmetic treatments and gym memberships as personal, even if they help your content.
You can claim a fair share of household running costs based on the space and time used for the business, or HMRC's flat rate of £10 to £26 a month depending on hours.
If you record the full amount fans paid as income, yes, the 20% platform fee is an expense. If you record only what you received, you do not claim it again.
If your real costs are under £1,000 for the year, the allowance may save more tax. You cannot use both, so pick whichever gives the bigger deduction.
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Related: Accountant for cam models and OnlyFans creators · Earnings and tax forecaster · Tax Buddy expenses list
This page is general information, not tax advice. Get in touch about your own situation.
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