Authors and Freelance Journalists Tax Guide 2026-2027

Whether you’re writing books, articles, features or freelance content, staying on top of your tax obligations can be challenging. Our Authors & Journalists Tax Guide 2026/27 is a practical walkthrough of the tax rules affecting authors and freelance journalists in the UK explains:

• Different income streams
• Self Assessment and tax obligations for authors and journalists
• Claiming allowable business expenses and home office costs
• Averaging relief for authors with fluctuating income
• VAT registration and Making Tax Digital requirements
• Foreign income and overseas tax considerations
• Preparing for HMRC enquiries and maintaining records

Do authors and journalists pay tax differently to other self-employed people?

Not fundamentally, but many authors and journalists receive income from a variety of sources, including employment, freelance commissions and overseas work. This can make tax affairs more complex than those of a typical sole trader. The guide explains the differences between employed and self-employed income, how each is taxed and the additional considerations that can arise for media professionals.

What expenses can a self-employed author or journalist claim?

If you’re self-employed, you can claim expenses incurred wholly and exclusively for the purpose of your trade. The guide includes examples such as professional subscriptions, telephone and broadband costs, travel and accommodation, software, reference books, research materials, accountancy fees and use of home as an office. It also highlights the importance of keeping accurate records and receipts to support any claims.

What is averaging relief for authors?

Authors can experience significant fluctuations in income from year to year, particularly when publishing new books or receiving advances. Averaging relief may allow qualifying authors to spread profits across multiple years, helping to smooth income fluctuations and potentially reduce the amount of tax payable. The guide explains how the relief works and when it may be beneficial.

What is Making Tax Digital for Income Tax and does it affect authors and journalists?

Making Tax Digital (MTD) for Income Tax is being introduced in phases for sole traders and landlords. From April 2026, individuals with qualifying income above the relevant thresholds must keep digital records and submit quarterly updates to HMRC. The guide outlines the latest MTD requirements and what they mean for self-employed authors and journalists.

Download the full Authors & Journalists Tax Guide 2026/27 or get in touch with our experts today to learn more.

Published: June 12, 2026

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