Influencer - Income Tax and BIK

I am in full-time education but undertake some contracted paid work as an influencer on TikTok and Instagram for a 3rd party gym clothing brand. They pay a fixed amount per month, plus commission on click-thru sales and they also provider some branded clothing with their logo on which needs to be seen on my posts. My contract say my pay / commission is conditional on posting a number of video each month showing their clothes. I have registered for self-assessment and declare my fixed pay plus commission as income. But do I need to declare the clothing they provide (some of which is sent unsolicited when they launch a new range, some of which I need to select) as a benefit in kind? Is this covered by an exemption as it is required for my job? Is it classed as uniform? Does it make a difference if I don't normally use the clothes except for the influencer work? Does it make a difference if I return it to them (although not sure they really want my gym kit back!).

Hi,

If you have received PR gifts as 'payment in kind' to promote them on your channels, then you must declare it on your self-assessment tax return. The tax is calculated as a percentage of the total value of the gift or benefit received. This percentage is determined by the UK government and is usually set at 10%.

Thank you.