Taxation of Influencers and Content Creators – Have your say.

As part of the ATT’s series of Special Interest Groups looking at areas of tax and issues encountered by members in practice, we are launching a group that will focus on matters concerning Influencers and Content Creators.

Whether you love them or loathe them, the rise of online platforms such as YouTube, Tik Tok, Instagram and Only Fans (to name but a few) has bred an army of Influencers and Content Creators looking to use social media as a means of generating additional income. However, that income may give rise to tax obligations, which are not always considered or easy to understand.

Purpose of the discussion group 

More and more agents are now acting for clients engaged in Influencing and/or Content Creation. There is no specific legislation or HMRC guidance aimed solely at influencers and content creators, so in theory the usual tax rules apply. However, because of the nature of their work, influencers and content creators face many tax issues that other trades and professions do not encounter. The ATT has actively followed the development and treatment of this group of taxpayers but we are keen to understand the pressures and concerns members are seeing in practice.

What, when and where? 

We are aiming to hold regular drop-in sessions, run by Steven Pinhey, one of our Technical Officers. These will be informal discussion groups, where members will be able to discuss current issues and highlight any difficulties they are encountering. Our Technical team can then give feedback on these issues to HMRC as appropriate. Any such feedback will be suitably anonymised unless an agreement has been reached in advance for specific details to be provided.   

The sessions will be up to 45 minutes in length and held via Teams, with invitations sent to a member list but with absolutely no obligation to attend all sessions – members are welcome to drop into any of the sessions.  

Interested in signing up? 

If you’d like to receive invitations to the Influencers and Content Creators discussion groups, please email us once you have read the relevant, Terms of Reference.  We aim to launch the group later in the Spring and would love to see you at one.