Can Adult Performers Claim Lingerie, Toys & Props on Tax?

Can You Claim Lingerie, Toys & Props on Tax? | SWFA

Adult workers often invest in gear to do their jobs - but can you claim it back? We break down what HMRC is likely to approve (and where the line gets blurry). Here’s your monthly dose of adult industry tax advice.

Working in the adult industry means investing in your image, your tools, and your setup - whether you’re on stage, online or on camera. But when it comes to tax deductible expenses in the UK, and more specifically sex worker tax claims, can you actually claim back the cost of lingerie, toys or props? 

The answer is: sometimes. HMRC’s rules around allowable expenses can feel vague at best and punishing at worst - especially when personal use overlaps with business. 

In this guide, we’ll break down what’s usually accepted and what counts as HMRC allowable expenses, what sits in a grey area, and what’s likely to be rejected, all to help you stay compliant, maximise your tax relief, and hold on to more of what you earn. Read on for tax tips for adult workers.

Can You Claim Lingerie as a Business Expense?

Clothing is one of the most misunderstood areas when it comes to business expenses. HMRC draws a firm line between what’s considered essential workwear - like a uniform, costume or protective gear - and what’s seen as everyday clothing. Their test is whether an item is used "wholly and exclusively" for business. The catch? Clothing that provides warmth or modesty is almost always considered to have a personal benefit, even if you only wear it for work.

That’s why lingerie, PVC outfits and elaborate costumes often can be claimed - because they’re unlikely to be used off-duty and clearly serve a business purpose. For example, a latex catsuit, a rubber nurse's outfit, or a custom bondage harness would all be seen as specialist performance wear, especially if you have receipts and photos showing them used in your work. But if you’re buying a little black dress or a pair of heels that could be worn on a night out, HMRC will likely say no. To stay on the safe side, keep your "work wardrobe" separate from your personal one - and keep good records.

Toys, Tools & Equipment: What’s Deductible?

From vibrators to restraint systems, ring lights to poles, the tools of the adult trade can vary widely - but the same rules apply. If the items are used exclusively for your business, they are likely to be allowed as a deduction. This is particularly true for toys and props used in filming, content creation, or sessions. Many adult entertainers find that setting up a separate "business stash" for tools and toys not only helps with tax clarity but also keeps things more professional overall.

However, if you use the same toys for personal enjoyment or share them outside your content work, things get blurrier. HMRC is unlikely to approve an item where personal benefit can’t be ruled out. Keep receipts, note when and how they’re used, and if you’re claiming them, make sure they clearly form part of your business activity - not your personal life.

Appearance, Gym & Beauty Costs: Where HMRC Draws the Line

This is one of the most frustrating areas for adult professionals. Your appearance is part of the product - so surely the cost of looking good should count as a business 

expense? Sadly, HMRC doesn’t usually see it that way. 

Is Gym Membership Tax Deductible for Adult Workers?

Gym memberships, manicures, regular beauty treatments and general cosmetic surgery are all typically considered to offer too much personal benefit to be claimable.

What About Cosmetic Treatments or Hair Appointments?

That said, there are exceptions. If you have a one-off styling session or beauty treatment specifically for a shoot or event, and you can show that the expense was directly linked to that job, it may be allowable.

The same goes for specific training like pole fitness or specialist dance classes, especially if they directly relate to your content or live performances. As with all claims, the timing, intent and documentation matter. If you’re only doing something for work, and you can prove it, there’s a much better chance it’ll stand up to scrutiny.

Can You Claim Hotel Rooms, Rent & Bills for Content Creation?

If you work from home or rent a location specifically for creating content or seeing clients, the associated costs are often deductible. This might include a portion of your rent, council tax and bills - worked out based on how much space and time is used for business. For example, if you use one room 50% of the time for work, you may be able to claim half of the household expenses for that room.

If you’re booking an Airbnb or hotel room for filming or client work, the full cost can usually be claimed - provided the purpose is business-only. Just make sure that if a client reimburses you, that income is included in your accounts to balance the claim. And again, always keep the receipts.

Websites, Ads & OnlyFans Fees: Fully Deductible Expenses

This is one of the clearest areas in tax for adult workers: you can absolutely claim the costs of marketing yourself. From OnlyFans fees and paid promotions to website hosting, photoshoots and online advertising, these are all standard business expenses. If you’re paying for anything that helps you grow your audience, boost your visibility or promote your services, it almost always qualifies as an allowable deduction. Just be sure the payments are going through your business account and that you keep documentation.

Common Mistakes When Claiming Tax in the Adult Industry

While many expenses are clearly allowable, others fall into grey territory. Haircuts, nails, and personal grooming treatments are rarely accepted, unless you can tie them to a specific work event - and even then, HMRC may not agree. Meals and drinks are also a no-go unless they’re explicitly part of a paid service, and gifts or hospitality are generally non-deductible too.

Read more about Common Mistakes, and lessons learned from Miss Whiplash here. 

Clothing is where most people get tripped up. If something could reasonably be worn outside work - even if you never would - it’s probably not going to pass. The safer route is to invest in outfits and items that clearly scream “workwear”, ideally the kind you’d never throw on for a night out. And always remember: HMRC isn’t swayed by clever logic. If they think there's any personal benefit, they will disallow the claim.

Final Thoughts: Keep More of What You Earn

Claiming expenses as an adult worker takes more than just receipts - it takes a clear understanding of HMRC’s rules and a bit of common sense. When in doubt, ask yourself: Would I use this outside work? Could I prove it’s for business only? If the answer’s yes, you’re likely on the right track.

Still not sure what you can claim? Click this link to book a 1-to-1 consultation with our team and get the clarity you need. Whether you’re a performer, content creator or full-time escort, we can help you understand your allowable expenses and maximise your deductions. You don’t have to become a client - it’s just a smart way to take control of your finances and keep more of what you earn.