Quick answer
Self-employed photographers and videographers count all shoot fees, print sales and licensing income towards the MTD threshold. Under the cash basis, cameras, lenses and computers are usually claimed as expenses when you buy them.
Key facts
Shoot fees, prints and licensing income all count
Cash basis: income counts when you’re paid, including deposits
Kit is usually an expense under the cash basis
Cars are claimed through capital allowances, not as an expense
Deposits and the cash basis
Most sole traders use the cash basis, so income counts when you receive it. A wedding deposit paid in March 2027 for a September wedding goes in the 2026/27 tax year, not 2027/28. See cash basis under MTD.
When MTD applies
Start date | Qualifying income over | Based on your tax return for |
|---|---|---|
6 April 2026 | £50,000 | 2024/25 |
6 April 2027 | £30,000 | 2025/26 |
6 April 2028 | £20,000 | 2026/27 |
Camera kit
HMRC says that under the cash basis, items you buy and keep for your business are claimed as normal expenses, except cars, which go through capital allowances. If you use traditional accounting, equipment is claimed through capital allowances. See claiming business equipment.
Other common costs
Editing software and cloud storage
Second shooter or assistant fees
Studio hire
Insurance for equipment
Travel to shoots
If you use a camera or computer for personal things as well, only claim the business share.
Use the MTD checker to see your own start date.