In the UK, income from brand deals, UGC, affiliate links and ad revenue is self-employed income, and gifted products can count too. Here's how 2026/27 works.
Do gifted products count as income?
Usually, if a post or promotion was expected in return: they're taxable at their value, even though no cash changed hands. A genuine gift with nothing expected may not be. Keep a log of what you're sent, its value and what was agreed.
2026/27 rates (England, Wales and Northern Ireland)
| 2026/27 | |
|---|---|
| Personal Allowance | £12,570 (falls by £1 for every £2 over £100,000) |
| Basic rate 20% | Taxable income up to £37,700 (income to £50,270) |
| Higher rate 40% | Up to £125,140 |
| Additional rate 45% | Above £125,140 |
| Class 4 National Insurance | 6% on profits £12,570–£50,270, 2% above |
| Trading allowance | First £1,000 of trading income tax-free (instead of expenses) |
Scottish income tax rates are different. If you also have a job, your creator income is taxed on top of it, so the rate on your creator profit can be higher than you expect.
Payments on account and Making Tax Digital
If your Self Assessment bill is over £1,000 and less than 80% of your tax was taken at source, you'll also pay half of next year's bill in advance on 31 January and 31 July. And Making Tax Digital starts in April 2027 if your 2025/26 self-employment and property income was over £30,000, or April 2028 if your 2026/27 income is over £20,000.
FAQs
Do UK influencers pay tax on gifted products?
Usually, if something was expected in return such as a post: the item's value is income. A genuine gift with nothing expected may not be.
When does Making Tax Digital start for content creators?
From 6 April 2027 if your 2025/26 self-employment and property income was over £30,000, and from 6 April 2028 if your 2026/27 income is over £20,000.
Plan it in minutes
Works out the tax your creator income adds on top of your job, counts gifted products, and shows payments on account, MTD and VAT checks. See the UK edition.
See the Creator Tax Tracker 2026/27 UK →
