Filing Your Self Assessment as an OnlyFans Creator: UK Step-by-Step

Self Assessment is the system HMRC uses to collect Income Tax from people who are not taxed at source through PAYE. If you earn money from OnlyFans in the UK, you almost certainly need to file one. It is less complicated than it sounds, but you do need to get it right and get it in on time.

This guide walks through the entire process, from understanding the deadlines to actually submitting your return.

Important note: This article is for general information only. It is not financial advice. Speak to a qualified accountant if you are unsure about any part of your tax return.

What is Self Assessment?

Self Assessment is simply the way you tell HMRC about your income and pay the tax you owe. If you are self-employed as a content creator, you are responsible for calculating your own tax (or having your accountant do it) and paying it directly.

Unlike employees who have tax deducted from their wages automatically, self-employed people settle up with HMRC once a year through their tax return.

Key dates you need to know

The UK tax year runs from 6 April to 5 April the following year. For the 2025/26 tax year:

• Tax year starts: 6 April 2025
• Tax year ends: 5 April 2026
• Paper return deadline: 31 October 2026 (if filing on paper)
• Online return deadline: 31 January 2027
• Payment deadline: 31 January 2027

The online deadline and payment deadline are the same date. Most people file online, so 31 January is the date to remember.

If HMRC has asked you to make payments on account (more on this below), the second payment is due on 31 July 2027.

Payments on account explained

This is the part that catches most first-time filers off guard.

If your Self Assessment tax bill is over £1,000, and less than 80% of your tax was collected at source (through PAYE), HMRC will require you to make payments on account. These are advance payments towards your next year’s tax bill.

Each payment on account is half of the previous year’s tax bill. So if you owe £4,000 for 2025/26, you will also need to pay £2,000 on 31 January 2027 (first payment on account for 2026/27) and £2,000 on 31 July 2027 (second payment on account).

This means your first January payment can feel much larger than expected, because you are paying both your full tax bill for the year just ended and the first instalment towards next year. Plan for this by setting aside money throughout the year. Our earnings calculator can help you estimate what to expect.

Step-by-step filing process

Step 1: Gather your records

Before you start your return, you need:

• OnlyFans earnings statements. Download these from your OnlyFans account. They show your gross earnings, the platform fee, and your net payout for each period. Your total net payouts for the tax year make up your gross income for Self Assessment.
• Expense records. Receipts, invoices, and bank statements for all your business expenses during the tax year.
• Any other income. If you have employment income, savings interest, or income from other platforms, you will need those figures too.
• Your UTR number. Your Unique Taxpayer Reference, which HMRC gave you when you registered as self-employed.

Step 2: Log in to HMRC online

Go to the HMRC website and log in with your Government Gateway credentials. Navigate to Self Assessment and select the option to file your tax return for the relevant year.

Step 3: Complete the self-employment section (SA103)

The self-employment pages (form SA103) are where you report your creator income. You will need to enter:

• Your business name and description. Something like “content creator” or “digital content production” is fine.
• Your gross income. This is the total amount you received from OnlyFans during the tax year (your 80% share, before deducting your own expenses). Add income from any other self-employment sources.
• Your allowable expenses. Either itemised by category or as a total figure. The categories include things like equipment, office costs, travel, professional fees, and advertising.
• Your net profit. This is your gross income minus your total allowable expenses. This is the figure your tax is calculated on.

Step 4: Complete any other relevant sections

If you have employment income, savings, or other taxable income, complete those sections too. The system will guide you through which sections are relevant to your situation.

Step 5: Review and submit

Before submitting, review everything carefully. The system will calculate your tax bill based on the information you have entered. Check that the figure looks reasonable. If something seems off, go back and double-check your numbers.

Once you are satisfied, submit the return. You will receive a confirmation with a reference number. Save this.

Step 6: Pay your tax bill

Your tax bill is due by 31 January. You can pay by:

• Online banking or bank transfer (using the account details and reference number HMRC provides)
• Direct Debit (you can set this up through your HMRC online account)
• Debit card (credit card payments are no longer accepted)
• At your bank or building society

If you set up a budget payment plan through HMRC, you can spread payments across the year, which can make the cash flow easier to manage.

How to calculate your tax bill

Your tax bill is made up of Income Tax and National Insurance on your taxable profit.

For 2025/26:

Income Tax:

• 0% on the first £12,570 (Personal Allowance)
• 20% on income between £12,571 and £50,270
• 40% on income between £50,271 and £125,140
• 45% on income above £125,140

Class 4 National Insurance:

• 6% on profits between £12,570 and £50,270
• 2% on profits above £50,270

Class 2 National Insurance:

• £3.45 per week if profits exceed £12,570

Use our tax calculator to get an estimate before you file. It is useful for checking whether your Self Assessment figure is in the right ballpark.

What happens if you miss the deadline

HMRC takes deadlines seriously. If you file late or pay late, you will face penalties:

Late filing penalties:

• 1 day late: £100 penalty (even if you owe no tax)
• 3 months late: £10 per day, up to a maximum of £900
• 6 months late: the greater of £300 or 5% of the tax due
• 12 months late: the greater of £300 or 5% of the tax due (in serious cases, up to 100% of the tax due)

Late payment:

• 30 days late: 5% of the tax unpaid
• 6 months late: a further 5%
• 12 months late: a further 5%

Interest is also charged on overdue amounts from the due date.

The message is clear: file on time and pay on time. If you genuinely cannot pay your full bill, contact HMRC before the deadline. They can sometimes arrange a payment plan (called a “Time to Pay” arrangement), and showing you are proactive is always better than ignoring the problem.

Tips for making it easier

Keep records throughout the year. Do not leave everything until January. Download your OnlyFans statements monthly, photograph receipts, and log expenses as you go. Ten minutes a week saves hours of stress later.

Use accounting software. Xero, FreeAgent, and QuickBooks all make it easy to track income and expenses, categorise transactions, and generate the figures you need for your tax return.

Set money aside every month. A good rule of thumb is 25% to 30% of your income. Put it in a separate savings account so it is there when the bill arrives.

Know your deadlines. Put 31 January and 31 July in your calendar with reminders well in advance.

Get an accountant if your situation is complex. If you have multiple income streams, are considering incorporating, or just want peace of mind, a good accountant is worth the fee. The fee itself is a deductible expense.

Getting support

Filing your Self Assessment is one of the less exciting parts of being a creator, but it is non-negotiable. The good news is that once you have a system in place, it gets easier every year.

For tools to help you understand your tax position, try our tax calculator or earnings calculator. For help with the strategy and growth side of your business, find out how we work.

This article is for general information only and is not financial advice. Tax rules and rates can change. Always speak to a qualified accountant about your specific circumstances.