Tax deductions list for acting expenses

You can claim for some of your clothing expenses but only if they are being used for a theatre, film or TV performance. This is classed as ‘costume’ and therefore can be tax deductible. For example if you are a TV presenter or interviewer you can claim for your corporate or business suit and any laundry and cleaning costs incurred for it’s upkeep.

If you work in role play and need a business suit or a certain outfit you can claim for that also.

If you are a professional costumed character or even a pantomime dame and create your own costumes, wigs and accessories, all these can be tax deductable.

The clothing that you are claiming for must solely be used for acting purposes. And don’t forget, if you are reimbursed for such expenses this must be included as your income.

If you are lucky enough to be in a huge blockbuster film and asked to attend a film premiere or promotional film event you will of course need to look your best as you are likely to be photographed for publicity purposes. You will no doubt need to buy a dress or outfit for the event and this could be deductible, get a photograph of you wearing the outfit in the setting it was purchased for. HRMC have been known to invetsigate in cases where it shows this expense is higher than expected.

Unfortunately you cannot claim for clothing worn to an audition, which you may have purchased in order to make a good impression or to give off a certain look. Generally all other items of clothing will not be tax deductible

As with all expenses it is our advice that you double check with your tax accountant regarding any specific clothing expenses you are unsure about.

Research expenses covers a lot of items of expenditure. Most actors have to do a great deal of research when it comes to working on a new character or project. This can include the cost of going to the theatre, opera, ballet, poetry readings or any kind of stage performance.

You can also claim the travelling costs used to get there. You can also claim for visiting the cinema, purchasing a DVD film, buying films ‘on demand’, DVD subscriptions and even a movie channel subscription.

You can also include entry fees to galleries, museums, stately homes and visitor centres which are necessary for your research purposes.

Another deduction can be made on the purchase cost of written plays, biographies, texts, acting technique books and any books used for research purposes. Also any subscriptions to acting publications like The Stage or PCR are also allowable for tax purposes.

If you purchase a computer or laptop you are likely to use it a great deal for your acting career. You will probably use it for researching a roles, characters, browsing for auditions and castings, writing CV’s, letters and emails, promoting yourself or even a show you are performing in, maintaining your acting website and spotlight profile and keeping up to date with what’s going on in the acting world.

In this case it’s possible to claim a deduction for a percentage of the purchase price of the laptop or computer. This will also apply to any software that you need, for example Microsoft Office or any security software. You can also claim for computer hardware such as printers and flash-drives to back-up your documents. This also includes an i-pad or notebooks.

Every actor needs to invest in self marketing. Some of the essential marketing costs which should be tax deductible include your Spotlight annual fee and any subscriptions to casting websites like Constant Casting, Casting Call Pro and Starnow.

The cost of hiring a photographer and getting headshots and photographs should be tax deductible but usually the cost is spread over a couple of years depending on how often you update your portfolio.

The cost of creating a voiceover CD or showreel should also be tax deductible and this cost, like your headshots is generally spread over three years.

Even your entrance fees for attending networking events like a Spotlight event or any actors expo event should be deductible.

Don’t forget that the cost of make-up and a haircuts which are needed specifically for a photo shoots, film premieres or promotional events should also be deductible

If you design a website to promote yourself as an actor, or hire a designer to do it for you, then any fees and annual domain registrations, ongoing maintenance or monthly subscription costs are tax deductible. Upfront design costs are not immediately tax deductible.

The cost of stationary, postage and computer consumables are also deductible.

You may use a car, motorbike or bicycle for any of your acting related journeys such as travelling to auditions, rehearsals, performances, research trips or even to visit your agent. In this case you can claim a deduction for a percentage of the purchase price of the car or motorcycle or bicycle.

A percentage of any associated costs such as the upkeep and any repairs, servicing, MOT, insurance, vehicle tax, security locks or safety wear should also be allowable as a tax deduction.

If you happen to hire a car exclusively for an acting related journey then the cost should also be deductible. If the hire car is used for a non-acting related purposes then a percentage of the cost should be allowable.

If you need to stay overnight for acting purposes, for example if you are filming on location, on tour or need to stay overnight before an early audition then reasonable food and drink costs should be allowable. Otherwise food and drink costs are generally not tax deductible.

Actors often have to stay in hotels, B&Bs, digs and lodgings if they are away on tour, filming on location or auditioning or promoting themselves away from home. These accommodation costs should be deductible. Don’t forget that the rules are more complex if your partners or family wish to accompany you on such trips or you extend the overnight stay for own leisure or holiday purposes.

As an actor it’s important to keep yourself in good shape and looking good. It may be necessary for an actor to incur specific cosmetic surgery costs solely for the purposes of their career. Your agent may advise you to have your teeth whitened or even straightened as this could be holding back your TV or film career. Such expenses can be deductible but the tax authorities are quite strict in this area, so talk to your accountant about this.

If you normally wear specatacles but the character you are playing doesn’t wear glasses then you will have to purchase and wear contact lenses then these expenses should be deductible. Your monthly or annual gym membership cost, if you have one should in general be deductible.

It’s vital that any actor continues with training after graduating. The cost of attending regular weekly or monthly acting classes, workshops, movement or dance classes should be deductible. If you a musical actor and have a singing or voice tutor then the costs should also be allowable. Even the cost of attending a full-time filming or Shakespearian course should be deductible. Drama school fees may be deductible depending on the course structure and duration but the rules are complex. Speak to your accountant about this.

If you happen to have a membership with Equity then this should be a deductible expense. Also as an actor you may incur fees for certain tax accountancy and legal services. The cost of hiring an accountant or hiring a solicitor for any contract advice will be also deductible.

Your fees charged by your agent(s) are tax deductible. This will be the amount plus any VAT (value added tax) charged by your agent. Any booking fees should be tax deductible for actors. Booking fees charged when going to the theatre are also tax allowable.

Some actors use part of their home for acting related activities, researching the internet, researching roles, browsing acting publications for castings and auditions, telephoning and emailing your agent and any casting directors, applying for auditions, learning scripts, voice and movement exercises…well the list goes on!

This means that a percentage of all your household bills should be tax deductible. This includes rent, mortgage interest, utility bills, council tax, water rates, buildings & contents insurance, repairs and essential maintenance of the property (not redecorating), broadband and internet costs.

If a mobile or landline phone is used solely for your acting related calls then the total cost of line rental and call costs should be deductible. If a phone is partly used for acting calls and non-acting calls then a percentage of the line rental cost and the cost of any individual acting calls is deductible.

Most mobiles phones come as part of a monthly package so an estimated percentage of a mobile all-inclusive package should be allowable. This will also apply to the purchase price of the mobile phone itself.

If you are an actor and happen to hire an office or studio space exclusively for your acting related activities then the rental costs and any associated utility bills and business rates should be deductible. If he or she has purchased the property then the mortgage interest and associated costs of the property should be deductible in full.

For an actor it’s advisable to have two bank accounts so that a deduction for overdraft interest on your acting account should be more straightforward. However it is generally possible to claim overdraft interest if you have only one bank account which you use for everything. Account charges on such an account should also be deductible.

Even if you have borrowed money to buy a laptop, computer, car, motorcycle or bicycle which is partly used for acting purposes then a percentage of the interest paid on such loans should be deductible.

If you use your home partly for acting purposes then a percentage of any mortgage interest should be deductible. If you pay mortgage interest on a studio you have purchased which you use for rehearsing or other acting purposes then a claim should be allowable for such interest.

If a career development loan is taken out to fund certain training costs or drama school then the interest on the loan should be deductible.

Clothing (performance wear or costume)
Costume clothing dry cleaning or laundering
Theatre, Gallery, Museum tickets (research)
DVD’s, Cinema, Movie subscritions (research)
Play texts, books, biographies etc (research) Travel to and from auditions/acting work
Spotlight, Equity subsriptions
Stage, PCR, Casing call pro subscriptions etc
Agent and booking fees
Computer, laptop and internet costs
Computer software, Microsoft Office, security
I pads, electronic notebooks
Printer, ink, stationary, mailing costs
Photographer, headshots, photo repros
Actor showreel and voice showreel
Website and website management fees
Entries to network/actor events
Hairdresing, make up (for work purposes)
Food and drink (during acting work)
Hotel expenses (for acting work)
Gym membership
Contact lenses
Training, workshops and classes
Singing tutor and lessons
Bank account/overdraft charges
Rented office, bills and rates
Percentage of phone bills
Percentage upkeep of car, motorbike or cycle
Percentage of MOT, car security, insurance and tax
Percentage of utility bills (working from home)
Percentage of rent, mortgage interest, rates and insurance