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  • 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!).