The use of digital platforms and social media has grown rapidly in the years leading up to and since the pandemic. Readily available new technologies and the reach of social media have created opportunities for online influencers which were unimaginable until relatively recently – but such developments have also created UK tax traps for the unwary.

Tax considerations

The first point to note is that there are no special tax rules for influencers, who are treated in the same way as other self-employed individuals. Even if income earned from influencing is not a main source of income, it still needs to be declared to HMRC.