Adult performers and content creators can claim a wide range of expenses as business deductions, as long as those costs are incurred wholly and exclusively for their work. This can cover things like specialised clothing, studio and filming equipment, marketing and subscription tools, and even a proportion of home utility bills when part of your content is created at home, or your home is used for your work. 

Depending on how certain items are used, you may also be able to reclaim VAT on some purchases.

Here is a breakdown of what can typically be claimed:

1. Equipment and Technology

• Filming Equipment: Cameras, lighting rigs, tripods, microphones, and gimbals.
• Computers/IT: Laptops, tablets, editing software, and hardware (printers, hard drives) used for content creation.
• Internet & Phone: A percentage of monthly internet and phone bills, if used for live-streaming, uploading content, or communicating with fans/agents.

2. Wardrobe, Beauty, and Appearance

• Costumes/Lingerie: Items of clothing, lingerie, toys, and accessories, used exclusively for performances or content production.
• Laundry and Dry Cleaning: Costs for cleaning any special outfits you use for shoots or performances.
• Specialised Beauty: Makeup, hair styling, nails, and other beauty treatments can be claimed when they’re specifically for a photoshoot, filming day, or part of the look you use on camera. For some creators, certain ongoing appearance costs like regular tanning to keep a consistent on‑screen look can also be allowable, but only when it clearly links to the work. The main thing is being able to show that the treatment is for your professional image, not everyday personal use.
• Cosmetic Surgery/Procedures: In rare and genuinely exceptional circumstances, cosmetic dental work or other appearance‑related procedures have been accepted as business expenses when they are demonstrably essential to the individual’s career. However, this requires robust justification.  HMRC will always look at whether the procedure provides a personal benefit, and if it does, they’re likely to reject the claim.  It’s worth getting proper, creator‑focused advice before making a claim so you know exactly where you stand.

3. Studio and Office Expenses

• Studio Rent Cost: Rent for a dedicated workspace that you use solely for business or studio costs.
• Home Office Allowance: A percentage of utilities (heating, lighting, electricity) if working from home, or a flat-rate allowance.
• Sets and Props: Items bought specifically to make your videos or photo sets look better. 

4. Marketing and Administration

• Website Costs: Domains, hosting, and any website design fees.
• Platform Fees: Commissions taken by platforms such as OnlyFans, Adultwork, or agency fees.
• Marketing Material: Editing fees for showreel production, professional photography, and other relevant marketing costs.
• Professional Fees: Accountancy, legal fees, and bank/payment processor charges. 

5. Travel and Training

• Travel Costs: Transport for filming, collaborations, or events (mileage, train, taxi, or flights).
• Accommodation: Hotels and subsistence when traveling away from home for work, and accommodation costs when touring (costs have to be reasonable and not excessive). 
• Training: Courses or workshops that improve existing skills, such as dancing, acting, or editing. 

Important Rules and Considerations

• Wholly & Exclusively: Generally, an item must be used for business purposes to be deductible. If an item (like a phone or internet connection) is used for both personal and business reasons, usually only the business percentage can be claimed.
• Record Keeping: Maintaining detailed records, invoices, and receipts for all business-related expenses is essential for tax compliance.
• "Duality of Purpose": If an item has a dual purpose (e.g., everyday clothing or general-use makeup), it is often not eligible for a business expense deduction. 

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