Musician & Performer

Strike the right note with your UK tax obligations as a self-employed musician.

Allowable Expenses

• Instruments & Equipment — Instruments, amplifiers, PA systems, and effects pedals used for performances — claim via Annual Investment Allowance.
• Recording & Studio Costs — Studio hire fees, home recording equipment, DAW software, and mixing/mastering costs.
• Travel to Gigs & Sessions — Mileage, train, van hire, and tolls to get to venues, recording sessions, and rehearsals.
• Music Union Membership — Musicians' Union (MU) annual subscription — a professional body subscription, fully deductible.
• Promotion & Distribution — Spotify/Apple Music distribution fees (DistroKid, TuneCore), CD/vinyl production, and social media ads.
• PPL, PRS & Licensing — PRS registration fees and royalty collection membership costs.

Tax Tips

• Musicians' Union membership is a recognised professional subscription — claim it annually on your Self Assessment.
• Royalty income (PRS, PPL, streaming) is taxable income — declare all music royalties regardless of how small each payment is.
• If you teach music as well as perform, both income streams go on the same Self Assessment return but track them separately.
• Session musicians hired for a specific performance can be paid as freelancers — get their invoices and claim the cost.

Frequently Asked Questions

Is Musicians' Union membership deductible?

Yes. MU membership is a recognised professional body subscription directly relevant to your work as a musician and is fully deductible as an allowable expense on your Self Assessment return.

Are music royalties taxable?

Yes. PRS royalties, PPL income, streaming revenue (Spotify, Apple Music), sync licensing fees, and YouTube Content ID earnings are all taxable trading income. Declare all royalties regardless of size in the tax year you receive them.

Can I claim travel to rehearsals?

Yes. Travel to rehearsals, recording sessions, and gigs is a business journey and the mileage or public transport cost is deductible. A mileage log covering date, destination, and purpose of each journey is essential evidence.

Are DAW software and studio plugin subscriptions deductible?

Yes. Digital Audio Workstation software (Logic Pro, Ableton Live, Pro Tools, Cubase) and plugin subscriptions (Waves, Native Instruments, Splice) used for professional recording, production, and performance are fully deductible as business software costs.