BIRDS ACCOUNTANTS
BIRDS ACCOUNTANTS
OnlyFans, Fansly & fan-site creators · UK-wide
What HMRC expects from UK creators, what you can claim, and how to stay on top of it without the stress.
Written by Nicola Bird, CIMA-qualified accountant. Last checked 10 November 2026.
Yes. If you live in the UK, money you earn from OnlyFans, Fansly and similar sites is self-employed income. That includes subscriptions, tips, pay-per-view messages, custom content and referral payments. It does not matter that the platform is based abroad or pays you in dollars.
Every UK resident gets a £1,000 trading allowance each tax year. If your total self-employed income (before expenses) is £1,000 or less, you usually do not need to tell HMRC. Once it goes over £1,000, you register for Self Assessment as self-employed. The deadline is 5 October after the end of the tax year you started in. For income that started in 2025/26, that was 5 October 2026, so if you have missed it, register now. HMRC is far easier to deal with when you come forward yourself.
You can claim costs that are wholly and exclusively for your content business. Common ones are:
If your costs are under £1,000, you can claim the £1,000 trading allowance instead of your actual expenses. You cannot do both.
Your return for the 2025/26 tax year (6 April 2025 to 5 April 2026) must be filed online and paid by 31 January 2027. If your bill is over £1,000, HMRC normally asks for payments on account too: half of next year's estimated bill on 31 January and the other half on 31 July. That first January can be a shock, so put money aside as you go. Try the free earnings and tax forecaster for an estimate.
You must register for VAT if your taxable turnover goes over £90,000 in any rolling 12 months. VAT on platform income can be complicated, so get advice before you get close. Making Tax Digital dates are in the table below. If your bank is asking questions about your income, read banking for creators. Banks and payment apps make their own decisions, and I cannot promise any of them will accept creator income, but clear records and an accountant's letter often help.
You are not alone, and it is fixable. If you owe tax from earlier years, you can tell HMRC through its digital disclosure service. Penalties are usually lower when you come forward before HMRC contacts you. I can work out what is owed and handle it with you, in confidence.
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.
Yes. If you live in the UK, OnlyFans income is self-employed income. Once your total self-employed income goes over the £1,000 trading allowance in a tax year, you need to register for Self Assessment and report it.
The first £1,000 of self-employed income is covered by the trading allowance. On top of that, most people have a £12,570 Personal Allowance before Income Tax starts, and Class 4 National Insurance starts on profits over £12,570.
Your statement shows both. The tidiest way is to record the full amount fans paid as income and the platform fee as an expense. Your taxable profit is the same either way.
Use the exchange rate on the day you were paid, or HMRC's published monthly exchange rates, and stick to the same method each year.
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.
HMRC needs your legal name to register you. Your stage name, usernames and content do not appear on your tax return, and your records stay confidential.
Come forward before HMRC contacts you. You can use HMRC's digital disclosure service to report earlier years, and penalties are usually lower for voluntary disclosures. An accountant can work out the figures and handle it for you.
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This page is general information, not tax advice. Get in touch about your own situation.
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