An accountant who filed the statement after an unnamed OnlyF creator reportedly claimed a tax deduction for breast augmentation surgery said she was “surprised” that it made headlines. Rachel Martin, who runs a licensed, accredited practice with her husband James, said she wasn’t used to the media attention because her client list wasn’t limited to just content creators.
OnlyF is a subscription-based site where you pay a monthly fee to access content from creators. It’s not strictly an adult content platform, but Rachel’s clients are in that industry. The Mail on Sunday described it as the “first known case of its kind”, but the BBC spoke to another OnlyF creator who managed to list post-surgery cosmetic dental work and breast implants as Business expenses 2020 in her HMRC tax return.
People using the site do not qualify as employees and must therefore lodge a self-employment tax return with HMRC, so business expenses can be recovered. Rachel told the BBC this was an “exceptional situation”, and said it was complicated to work in the context of “content creation, which HMRC considers to be fairly new”.
She said she used HMRC’s guidelines for actors and other entertainers – requiring all business expenses to prove no personal interest to be accepted. A spokesman for HMRC told the BBC: “While there is guidance on how to interpret the tax law, we make no representations about specific cases.” Despite some claims of success, HMRC added: “It is unlikely that surgery not related to health will be a profit calculation. expenses allowed in the
But Rachel said she followed the item launch guidelines, which directly boosted her client’s revenue. “The criteria for this particular client was that improving her appearance would increase her income, and that has now been proven,” says Rachel. James added, “What people don’t understand about this type of breast augmentation is they think it’s a normal procedure, but it’s not a normal procedure and it puts them in a niche.”