As a TikTok creator, you can claim expenses that are wholly and exclusively for your business. That means costs you incur to create content, earn income, manage campaigns, work with brands or run your creator business.

Claiming the right expenses matters because allowable costs reduce your taxable profit. If you earn £40,000 and have £8,000 of allowable expenses, you are taxed on £32,000 profit, not the full income.

This guide explains what TikTok creators can and cannot claim, with practical examples for sole traders in the UK. HMRC's general guidance on self-employed expenses is the starting point, but creator businesses need a little more interpretation.

The Golden Rule: Wholly and Exclusively

HMRC allows self-employed people to claim costs that are for business purposes. If an item is partly personal and partly business, you can only claim the business-use proportion.

Usually claimable

Clear business costs

  • Ring light bought only for filming
  • Tripod used for TikTok content
  • Editing software used for client or platform content
  • Props bought for a specific video
  • Business-use percentage of phone and internet
Usually not claimable

Personal or dual-purpose costs

  • Everyday clothes worn in videos
  • Normal makeup or skincare
  • Personal meals while editing
  • Netflix or music subscriptions used personally
  • Items you would have bought anyway

A useful test is: would you have bought this if you were not creating TikTok content? If the honest answer is no, it may be claimable. If you would use it personally anyway, be careful.

Equipment and Technology

TikTok creators often spend money on filming equipment, audio, lighting and editing tools. These are commonly allowable if they are used for the business.

Common claimable equipment

  • Camera or phone used for filming content.
  • Ring lights, LED panels and softboxes.
  • Tripods, gimbals and phone holders.
  • Microphones and audio equipment.
  • Lenses, memory cards and camera accessories.
  • Green screens, backdrops and studio setup items.
  • Laptops, monitors and storage drives used for editing.

If the item is used personally as well as for business, claim only a reasonable business percentage. For example, if your phone is used 60% for TikTok work and 40% personally, claim 60% of the relevant cost.

Software and Subscriptions

Software is often one of the easiest categories to justify, provided it is used for content creation or running the business.

Video and content tools

  • CapCut Pro, Adobe Premiere Pro, Final Cut Pro or DaVinci Resolve.
  • Canva Pro, Adobe Creative Cloud, Lightroom or Photoshop.
  • Scheduling and analytics tools such as Later, Hootsuite or creator analytics platforms.
  • Business cloud storage such as Google Workspace, Dropbox Business or similar.
  • Accounting and invoicing software such as Xero, QuickBooks or FreeAgent.

Music and audio subscriptions

Music and sound subscriptions can be claimable where they are used for licensed creator content. Keep evidence that the subscription is for business use, especially if the same account is also used personally.

General entertainment subscriptions such as Netflix, Disney+, Apple Music or Spotify are normally not claimable just because they give you inspiration.

Props, Costumes and Materials

Props and production materials can be claimable when bought specifically for content. The issue is usually dual purpose: can you also use the item in normal life?

Usually claimable

  • Items used in skits, demonstrations or recurring content formats.
  • Decorative items bought solely for a filming set.
  • Products bought specifically for review or unboxing content.
  • Craft materials for DIY content.
  • Special effects makeup, wigs or costumes for a specific character.
  • Branded clothing with your business name or logo.

Usually not claimable

  • Everyday clothing, even if worn on camera.
  • Normal makeup, skincare or grooming.
  • Household items that happen to appear in the background.
  • Fashion, shoes, bags or accessories you use personally.

Example: A dinosaur costume bought only for comedy sketches is likely claimable. A dress bought for a “get ready with me” video and then worn socially is normally not claimable because it has personal use.

Home Office and Studio Costs

If you create content, edit videos, manage campaigns or deal with admin from home, you may be able to claim part of your home costs. HMRC allows self-employed people to claim a reasonable business proportion of costs such as heating, electricity, rent, mortgage interest, internet and telephone use.

You can calculate this based on a fair method, such as the number of rooms used and the time spent working. You can also consider simplified expenses for working from home if that suits your situation.

Read HMRC's guidance on office, property and equipment expenses before deciding which method to use.

Phone and Internet

If you have a separate business phone used only for TikTok work, the business cost is usually claimable. If you use your personal phone, claim the business-use percentage only.

Example phone claim

Your phone contract costs £40 per month. You estimate that 60% is business use for filming, replying to brands, managing TikTok and editing content.

  • Monthly bill: £40.
  • Business use: 60%.
  • Claimable amount: £24 per month.
  • Annual claim: £288.

The same principle applies to broadband. If your home internet is used for uploading videos, creator admin, brand communication and research, claim a reasonable business proportion.

Travel and Mileage

Business travel can be claimed where the journey is genuinely for the creator business. HMRC allows self-employed people to claim travel costs such as train, bus, taxi, air fares, parking, hotel rooms and meals on overnight business trips.

Claimable travel examples

  • Travelling to meet a brand for a collaboration.
  • Attending an industry event or creator conference.
  • Travelling to a filming location.
  • Meeting your accountant, lawyer or agent.
  • Posting products or merchandise to customers.

Mileage rates

If you use simplified mileage expenses, the current flat rates are:

  • Cars and vans: 45p per mile for the first 10,000 business miles, then 25p per mile.
  • Motorcycles: 24p per mile.

HMRC explains the rules on its simplified vehicle expenses page.

You cannot claim personal travel, commuting to a regular workplace, parking fines or speeding tickets.

Marketing and Advertising

Marketing costs are usually allowable where they promote your creator business.

  • TikTok ads used to promote your content or business.
  • Instagram, Facebook or Google Ads.
  • Website domain registration and hosting.
  • Media kit design.
  • Email marketing platforms.
  • Logo design and brand assets.
  • Professional headshots or content shoots.

HMRC allows advertising and website costs, but does not allow client entertainment. You can read more in HMRC's guidance on marketing, entertainment and subscriptions.

Professional Fees and Services

Professional fees are often claimable when they relate to the creator business.

  • Accountant fees for business accounts and tax advice.
  • Bookkeeping support.
  • Legal advice on brand contracts.
  • Trademark or intellectual property advice.
  • Business coaching related to your creator business.
  • Virtual assistants, content strategists and video editors.
  • Business bank charges and payment processing fees.
  • Currency conversion charges on international creator payments.

HMRC's guidance confirms that accountancy, legal and professional fees can be allowable when they are for business reasons. See legal and financial costs for the self-employed.

Training and Education

Training is usually claimable when it improves existing business skills or helps you run your current creator business better.

Potentially claimable

  • Video editing courses.
  • Content creation masterclasses.
  • Social media marketing courses.
  • Business skills training.
  • Bookkeeping or tax training for creators.
  • Platform-specific training directly related to TikTok or creator income.

Courses that train you for a completely new trade or unrelated business are more difficult and may not be claimable.

Insurance

Business-specific insurance can be claimable where it relates to your creator work.

  • Professional indemnity insurance.
  • Public liability insurance for shoots or events.
  • Equipment insurance.
  • Business interruption insurance.
  • Cyber or digital business cover.

Food and Drink

Food and drink is one of the most misunderstood areas. Your normal meals are not claimable just because you are working while eating.

Usually not claimable

  • Everyday lunch while editing videos.
  • Coffee shop visits where you work on content.
  • Groceries for personal use.
  • Meals with friends where content happens to be discussed.

Sometimes claimable

  • Meals during overnight business travel.
  • Subsistence costs while away from your normal work base for business.
  • Food bought solely as a content prop, where it has no personal purpose.

Client entertainment is generally not claimable, even if there is a business reason for the meeting.

Products for Review and Gifted Items

If you buy products specifically to review on TikTok, the cost may be claimable where the product is used for the business and has no significant personal use afterwards.

If a brand sends you free products, you cannot claim an expense because you did not pay for them. Depending on the arrangement, the product may need to be treated as income or part of a paid collaboration, especially if there is an obligation to post content.

Keep records of gifted PR, paid campaigns and affiliate arrangements. A quick spreadsheet is better than trying to remember everything months later.

Postage and Packaging

If you sell merchandise, digital products with physical fulfilment, fan items or creator products, postage and packaging costs are usually claimable.

  • Royal Mail or courier fees.
  • Packaging materials.
  • Shipping labels.
  • Returns postage.
  • Storage or fulfilment costs for business products.

Business Gifts and Entertainment

Business gifts can be tricky. Most gifts are not allowable, and entertainment is generally disallowed. Small promotional gifts may be allowable if they meet HMRC conditions, such as being under the annual limit per recipient, carrying your business branding and not being food, drink, tobacco or vouchers.

If you are unsure, get advice before claiming. Entertainment is an area HMRC often challenges.

Record-Keeping: What You Need to Save

To claim an expense, you need evidence. A bank transaction alone is helpful, but a receipt or invoice is better because it shows what was bought and when.

For every expense, keep:

  • Receipt or invoice.
  • Date of purchase.
  • Amount paid.
  • Supplier name.
  • Business reason, if it is not obvious.
  • Business-use percentage for mixed-use costs.

How long to keep records

If you are self-employed, HMRC says you must keep business records for at least 5 years after the 31 January submission deadline for the relevant tax year. For example, records for the 2025/26 tax year should normally be kept until at least 31 January 2032.

See HMRC's guidance on how long self-employed records must be kept.

What Happens If You Claim Incorrectly?

If you make an innocent mistake, HMRC may ask you to correct your return, repay the underpaid tax and pay interest. Deliberate over-claiming can lead to penalties and wider checks into earlier years.

The safest approach is simple: claim what you can justify, keep the evidence, and ask before claiming anything with personal use.

Common Mistakes TikTok Creators Make

  • Claiming everyday clothes because they appeared in a video.
  • Claiming 100% of phone or internet bills without adjusting for personal use.
  • Forgetting to keep receipts for small purchases.
  • Claiming meals, coffee and entertainment incorrectly.
  • Not recording gifted PR or paid product arrangements.
  • Mixing personal and business bank transactions.
  • Leaving all bookkeeping until the Self Assessment deadline.

Should You Use an Accountant?

You can do your own tax return, but many TikTok creators benefit from support once income becomes regular or there are multiple streams involved.

An accountant can help you:

  • Identify expenses you are missing.
  • Avoid claiming costs HMRC may reject.
  • Set up Xero, Hubdoc or another bookkeeping system.
  • Separate personal and business spending.
  • Prepare your Self Assessment return correctly.
  • Plan for tax as your TikTok income grows.

How Simplr helps TikTok creators

  • Expense reviews for creator businesses
  • Self Assessment tax return preparation
  • Bookkeeping setup using Xero and Hubdoc
  • Receipt tracking and categorisation
  • Advice on gifted PR and brand campaigns
  • Phone, internet and home office calculations
  • Support for TikTok Shop and affiliate income
  • Clear fixed-fee accounting with no jargon

Key Takeaways

  • Claim costs that are wholly and exclusively for your TikTok business.
  • For mixed-use items, claim only the business-use percentage.
  • Equipment, software, travel, bookkeeping, marketing and professional fees are often claimable.
  • Everyday clothes, personal meals and normal entertainment are usually not claimable.
  • Keep receipts, invoices and bank records for at least 5 years after the relevant filing deadline.
  • If an expense feels borderline, ask before claiming it.

Need Help Claiming the Right Expenses?

At Simplr Accounting, we specialise in helping TikTok creators and digital entrepreneurs maximise tax relief while staying compliant.

We will help you identify claimable expenses, set up receipt tracking, calculate business-use percentages and complete your Self Assessment with confidence.