Taxes for Content Creators in the UK: Complete Guide for Twitch, YouTube & TikTok (2026)

Last updated: February 2026

Great to have you here on my blog. You've probably earned some money with Twitch, YouTube, or another content platform and are now asking yourself how this income needs to be taxed.

Believe me: I know that the topic of taxes can be extremely complex.

That's why I want to clarify the following questions in this guide:

• How HMRC views income from Twitch, YouTube, and Co.
• Which new platforms (Kick, Substack, OnlyFans) are tax-relevant
• When you need to register as a Sole Trader
• How high the taxes on this income actually are
• What business expenses you can claim as a Content Creator
• How crypto income and NFTs are taxed in the UK
• Where taxes must be paid
• Whether it makes sense to set up a company abroad
• What moving abroad means for your tax status
• What has changed with platform reporting and Making Tax Digital
• Which mistakes you absolutely must avoid

But before I get started, I'd like to briefly introduce myself – because:

Anyone can claim anything on the internet, so how do you know I'm a trustworthy source?

My argument: I have been working in the tax industry for over 15 years and am an expert in International Tax. Not enough info? Then feel free to read relevant info about me on the homepage.

But now, let's dive into the depths of tax law. Have fun (if that's possible with such a topic)!

Income from Twitch, YouTube, Instagram, TikTok, and Pinterest – What HMRC Says

Basically, every platform has its own remuneration model. YouTube pays out a share of advertising revenue for video views, while Twitch involves user donations, among other things.

With Instagram, it's usually income from deals with manufacturers that lets users earn money, same with TikTok and Pinterest.

Roughly speaking, income sources can be divided into five types:

All very different types of income, one might think.

But: For HMRC, this income is basically all the same.

What?

Yes, you heard that right.

The reason for this is quite banal: You offer your viewers and the platforms value – namely by producing content – and receive something in return. That is, per se, a classic commercial transaction.

However, I'm happy to go into the individual income sources and explain why these are to be taxed regularly.

Payouts by the Platform

Payouts by the platform are the simplest type of income – for the tax office. Here it is absolutely clear: You place content, for example on YouTube, and revenue is generated through this video.

Exactly: Advertising revenue.

The fact that you only get a piece of the pie is irrelevant. For HMRC, this revenue is normal trading income.

Donations by Viewers

Here, one or the other might say: Well, the user gives me the money voluntarily.

And let's be honest:

A donation always has the character of: I give something without expecting anything in return.

Unfortunately, the definition in tax law is different.

While genuine gifts can be tax-free, here comes a big warning!

In the context of content creation, "donations" are considered payment for the entertainment you provide. Unless you are a registered charity, donations on Twitch are regular income for HMRC.

The same applies, by the way, if the donation is made via Patreon or Ko-fi.

Fees for Advertising Services from Companies (Cash)

The classic Instagram influencer case. You receive remuneration for product placement.

A clear case: You receive a fee for a service: normal income.

It doesn't matter in what form you receive the money. Whether via bank transfer, PayPal, or as a voucher. Everything is income with a 1-to-1 mappable monetary value.

Fees from Companies in the Form of Goods (Gifting)

A little more ambiguous is the next case:

You are allowed to keep the item you are promoting. Or you receive a physical item for your services or good work.

Here too, one might think: You don't have to pay for a gift, but that is also wrong.

At the end of the day, you did something to be allowed to keep the Daniel Wellington watch, for example. And thus, for HMRC, the watch is no longer a gift, but payment for a service (Payment in Kind).

Revenue Share through Affiliate Links

Income from affiliate business is again very clear: Similar to point 1, this income is unambiguous for the tax office.

Meaning: Tax liability for affiliate income.

Taxes on Income from the TikTok Creator Rewards Program

The former TikTok Creator Fund no longer exists. Since 2024, it has been replaced by the Creator Rewards Program (formerly "Creativity Program Beta"), which is available in the UK, USA, Germany, France, Japan, and South Korea.

Unlike the old fund, TikTok now pays significantly higher remuneration. However, stricter requirements apply: Videos must be at least 1 minute long, and you need at least 10,000 followers and 100,000 qualified views in the last 30 days.

The remuneration is based on qualified views. Since early 2025, the payout consists of a Standard Reward and an Additional Reward.

Tax-wise, income from the Creator Rewards Program is treated like all other platform income: It counts as regular income from self-employment (trading income) and is subject to Income Tax and National Insurance. As soon as you regularly earn income above the Trading Allowance (£1,000), you must register for Self Assessment.

Whether you also have to pay VAT depends on the amount of your income (see coming chapter). Per se, there is a VAT liability, from which you are exempt if you stay below the VAT registration threshold of £90,000.

New Platforms: Kick, Substack, OnlyFans and Co.

The creator economy is growing rapidly – and with it, new platforms are constantly emerging. Tax-wise, the same basic rules apply to all of them: As soon as you regularly generate income, it is trading income that you must tax.

Kick: The Twitch Alternative with 95/5 Split

Kick is a streaming platform launched in late 2022 with the industry's best revenue split: 95% for creators, 5% for the platform. For comparison: Twitch offers 50/50 as standard, with top streamers getting a maximum of 70/30.

Tax-wise, Kick income is treated exactly like Twitch income: You must register as self-employed, submit a Self Assessment tax return, and watch out for VAT if your turnover exceeds £90,000.

Substack: Paid Newsletters

Substack allows you to publish paid newsletters. You set your own subscription prices, Substack keeps a fee.

Tax-wise, subscription income counts as regular income from self-employment.

OnlyFans: Subscriptions, Tips, and Pay-per-View

OnlyFans is known for adult content but is increasingly used by fitness coaches, musicians, and other creators. Income sources are subscriptions, tips, and pay-per-view content.

Tax-wise, OnlyFans is identical to Twitch or YouTube: The income counts as trading income. You can deduct business expenses like equipment, software, costumes, or studio rent. OnlyFans usually handles VAT on the customer side, but you need to check your self-billing agreement regarding your output VAT.

Ko-fi: Donations and Memberships

Ko-fi allows fans to support creators via one-off donations or monthly memberships.

Tax-wise, "Donations" on Ko-fi are not gifts in the legal sense, but regular income – just like Twitch donations. You must tax these fully.

Platform Tax Comparison at a Glance

Platform	Income Type	Revenue Split	VAT Note	Special Feature
YouTube	AdSense, Memberships	55/45 (Creator/Platform)	Reverse Charge (Google Ireland)	W8-BEN form required
Twitch	Subs, Bits, Ads	50/50 to 70/30	Reverse Charge (Amazon/Twitch)	Donations via third parties (StreamElements) separate
TikTok	Creator Rewards	Variable	Reverse Charge	Min. 1 min video, 10k followers
Instagram	Sponsoring, Affiliate	100% (direct deals)	You invoice the brand	Gifting = taxable income
Kick	Subs, Donations	95/5 (Creator/Platform)	Reverse Charge	Multistreaming allowed
Substack	Subscription Newsletter	90/10 (Creator/Platform)	You invoice (B2C)	VAT rules for digital services apply
OnlyFans	Subs, Tips, PPV	80/20 (Creator/Platform)	Reverse Charge	Expenses (Studio, Equipment) deductible
Ko-fi	Donations, Memberships	100/0 (only payment fees)	You account for it	"Donations" = taxable trading income
Patreon	Memberships	88–95/5–12	Reverse Charge	Tiers with physical goods valued separately

Basic Rule: Regardless of the platform: All income from content creation is subject to Income Tax in the UK. From £90,000 annual turnover, VAT becomes due.

When You Must Register as a Content Creator

Often, when I conduct consultations, we look into the past:

"In the beginning, I only did it on the side, so I didn't register anything." Or "I only earned £2,000, it wouldn't have been worth the hassle."

As a tax expert, I then confidently say: "Good thing you're getting advice now."

Because, pay attention: As soon as you have a profit motive (trading intent), i.e., the income does not arise "accidentally", it is a commercial activity!

And this applies regardless of age.

This means: Even if you generate income on Twitch at 14, you need to look into tax registration (usually via a parent or guardian until 16/18).

At a certain income level, you should then think about whether to incorporate a company with limited liability. In the UK, this is the "Private Limited Company" (Ltd). In other countries, it might be a Malta Limited.

The advantage is not necessarily that less tax has to be paid – although that is possible, more on that later – but that you are protected (limited liability). You do not pay for damages with your private assets, but only with the company's assets.

My recommendation: It's better to register too early than too late. There are no disadvantages to doing so; the income is taxed regularly and up to a certain limit (£12,570 Personal Allowance) remains tax-free anyway.

Arguing with HMRC right at the start of your online career is simply avoidable.

Tax Glossary for Content Creators

Before we get into the details, here are the most important terms briefly explained:

Term	Definition
Income Tax	Tax on personal profit (20–45%). Applies above the Personal Allowance of £12,570 (2026).
National Insurance	Social security contributions. Class 2 and Class 4 for self-employed people.
VAT	20% tax on most goods and services. Mandatory registration if turnover exceeds £90,000.
Corporation Tax	Tax on profits of a Limited Company (19% to 25% depending on profit level).
Dividend Tax	Tax on profit distributions from a Ltd to shareholders (8.75% to 39.35%).
Reverse Charge	The recipient (e.g., Google Ireland) accounts for the VAT, not you. Common in B2B cross-border services.
OECD Reporting	Platforms report creator income automatically to tax authorities (similar to EU DAC7).
Making Tax Digital	HMRC's initiative requiring digital record keeping and quarterly updates (coming for Income Tax soon).
Tax Residency	Determined by the Statutory Residence Test. Determines where you pay tax on worldwide income.

Taxes on Income from Twitch, YouTube, Instagram, TikTok and Co.

Let's get to the core: the actual taxes.

Now, the topic of taxes is extremely diverse and depends on the individual case. And yes, I'm not a fan of this sentence either, after all, you are looking for clear answers.

So I will try to go into the topic as clearly as possible. But please note that there are always exceptions. The examples listed apply to the UK.

Since you now know that you need to register for your income, the tax burden initially depends on what type of business structure you have.

For you and your business, the following types of tax come into consideration: Income Tax, National Insurance, VAT, and Corporation Tax.

Important Tax Thresholds for Content Creators (2026)

Threshold	Tax	What happens?
£1,000 Revenue	Trading Allowance	Below this: No registration needed. Above: Register for Self Assessment.
£12,570 Profit	Personal Allowance	Income Tax becomes due (20% Basic Rate).
£50,270 Profit	Higher Rate	Income Tax jumps to 40%.
£90,000 Turnover	VAT	Mandatory VAT registration. You must charge 20% VAT on UK sales.
£125,140 Profit	Additional Rate	Income Tax jumps to 45%. Personal Allowance is fully lost.

I won't go into detail about who has to pay which tax exactly, that would go beyond the scope. However, I can recommend the official HMRC guidance.

What I will go into is VAT, because there are some special features here.

VAT for Income from Twitch, YouTube, Instagram or Affiliate Business

Let's start:

As an entrepreneur, you generally have to charge VAT (20%) for everything you offer.

However, since this involves some effort, the UK government has a threshold: The VAT Registration Threshold.

As long as your taxable turnover is below £90,000 in a rolling 12-month period, you do not need to register for VAT. Instead of handing over 20% of your income to HMRC, you simply keep it (and don't charge it to customers).

How do YouTube and Co. handle VAT?

Almost all major platforms that pay out money to users are located abroad (often Ireland or USA), so we have to distinguish between two cases.

Case 1: You receive money from the platform

Attention, now it gets international: Google, for example, pays out shares to its users via Ireland. And that is where the VAT issue gets interesting.

This involves two aspects:

1. B2B Service: You are providing a service to Google (a business). If Google is in Ireland and you are in the UK, the "Place of Supply" is where the customer belongs (Ireland).
2. Reverse Charge: This means you do NOT charge UK VAT to Google. Instead, Google accounts for the VAT in Ireland under the Reverse Charge mechanism.

This is good news: These sales generally do not count towards your taxable turnover for the £90,000 UK VAT threshold (though you should check specific "Place of Supply" rules if you are close to the limit).

Google states this clearly in its guidelines:

Services provided are subject to the reverse charge mechanism. VAT is therefore to be accounted for by the recipient (Google Ireland).

This principle is applied by all major platforms I know.

Case 2: You receive a fee from a UK company

Let's make a brief assumption: You are an influencer and a small UK fashion label books you for a promotion. You show products that you are allowed to keep and also receive £1,000 for your services.

You will probably write an invoice at the end.

If you are not VAT registered (turnover under £90k), you simply send the invoice for £1,000. No VAT added.

If you have already crossed the magic limit of £90,000 and are registered, you must show VAT on the invoice. That means: You have to add another 20% to what you earn. For the fee of £1,000, that means £200 VAT.

Regarding the payment in kind (the clothes you keep): The value of these goods is also taxable turnover. If the clothes are worth £100, that is £100 of income. If you are VAT registered, you technically need to account for VAT on this value too (Output Tax).

Wait: Won't the company be annoyed that they have to pay more?

No! A VAT-registered company can usually claim back the VAT you charge them. This is called Input VAT recovery.

Taxes on Profits from Twitch, YouTube, Instagram or Affiliate Business

Revenue is always nice, but in the end, we all want to earn money. So let's look at the taxation of profits.

By and large, the taxation of profits follows what I have already written.

All income you generate must be taxed.

Influencers: Keep things, but tax them!

I have already explained how the different revenues are to be evaluated. And especially with tangible goods, you should be careful!

It is not uncommon for affiliates to receive expensive gifts from platform operators, such as expensive watches.

The same applies to influencers who are allowed to keep the things they are supposed to advertise.

Do not forget to declare these gifts in your tax return at the end of the year.

Relying on HMRC not noticing is negligent and tax evasion.

How high are the taxes on income?

If you conduct your business as a Sole Trader, you must tax the income with your personal Income Tax rate. The normal Personal Allowance applies here, provided you do not practice another profession as your main activity.

This means: If you are employed and earn more than the Personal Allowance of £12,570 (2026) annually, you must fully tax your income from Twitch, Instagram, YouTube, and Co.

If you only pursue your activity as, for example, a streamer, and earn less than £12,570 annually with it, you pay no Income Tax (though Class 2 National Insurance might apply if profits >£6,725).

Important for everyone who has another main job:

Your self-employment income is added to your employment income. This can push you into a higher tax bracket (Higher Rate 40% starts at £50,270).

If you have already founded a company, i.e., a Limited Company (Ltd), you must pay Corporation Tax.

The rate is currently 19% for profits up to £50,000, rising to 25% for profits over £250,000 (with marginal relief in between).

But how do you then tax the income privately?

If you own the company, i.e., you are a shareholder, then income you draw from the company as dividends is taxed as Dividend Income.

In the UK, there is a small Dividend Allowance (£500), and above that, you pay 8.75% (Basic Rate), 33.75% (Higher Rate), or 39.35% (Additional Rate).

In Malta, such capital income can be tax-optimized, but the country is not for everyone.

The following infographic sheds light on the different constellations and shows which tax applies.

Whatever constellation you are in: You must tax your income correctly.

Business Expenses: What You Can Claim as a Content Creator

Let's talk about the best part of the tax return: Deducting business expenses.

Many creators don't know how much they can get out of this. The rule is simple: Any expense that is "wholly and exclusively" for the purpose of your trade can be claimed. This lowers your taxable profit – and thus your tax bill.

Hardware & Equipment

The obvious first: Gaming PC, laptop, camera, microphone, lighting, greenscreen, capture card, monitors, controllers – all of this is deductible.

Important: For mixed use (private + professional), you can only deduct the professional portion. If you use your phone 50% for business, you claim 50% of the cost.

Software & Subscriptions

Everything that runs monthly or annually: Streaming software (Streamlabs, XSplit), Video editing (Adobe Premiere Pro, DaVinci), Graphic design (Canva, Figma), Cloud storage, Music licenses (Epidemic Sound) and Stock media.

Internet, Home Office & Travel Costs

Do you stream from home? Then you can deduct a portion of your internet and heating/electricity costs. You can either use HMRC's simplified flat rates (e.g., £10-£26 per month depending on hours worked) or calculate the actual costs based on the number of rooms/floor space used for business.

Traveling to events like Gamescom, TwitchCon, or VidCon? Entrance fees, hotel, flights, and subsistence (meals) are deductible if the trip is purely for business.

Training, Marketing & Accountancy

Online courses (Skillshare, Masterclass), Workshops, Coaching, and Specialist books – all deductible as long as there is a connection to your content. The same applies to Social Media Ads, Website hosting, SEO tools, and Email marketing. And: Accountancy fees are 100% deductible.

Keep receipts: You must keep records for at least 5 years after the 31 January submission deadline of the relevant tax year. Digital scans are fine.

Crypto Income and NFTs for Content Creators

Let's talk about a topic that is becoming increasingly important: Crypto Income. Maybe you've received Bitcoin donations via your stream, or a sponsor paid you with Ethereum. Maybe you even received NFTs as part of a brand collaboration.

HMRC has clear rules on this (Cryptoassets Manual). You need to know them, otherwise it gets expensive.

Crypto = Income Tax AND Capital Gains Tax

Here is the most important point: There are two stages of taxation.

1. On Receipt (Income Tax): If you receive crypto as payment for a service (sponsorship) or from mining/staking/donations, the Sterling (GBP) value at the time of receipt is treated as Trading Income. You pay Income Tax and National Insurance on this value, just like if you were paid in cash.
2. On Disposal (Capital Gains Tax): If you hold the crypto and sell it later (for GBP or another crypto), any increase in value from the time you received it is subject to Capital Gains Tax (CGT).

Example Calculation

1. Receipt: You receive 0.1 BTC as a sponsorship payment in January. Value: £4,000. -> You add £4,000 to your trading turnover. You pay Income Tax on this.
2. Holding: You keep the 0.1 BTC.
3. Disposal: You sell the 0.1 BTC in December for £5,000.
4. Gain: The profit is £1,000 (£5,000 sale price minus £4,000 cost basis).
5. Tax: You pay Capital Gains Tax on the £1,000 profit (if your total gains exceed the annual allowance).

Annual Exempt Amount: For the 2025/26 tax year, the tax-free allowance for Capital Gains is £3,000. Gains above this are taxed at 10% (Basic Rate taxpayers) or 20% (Higher Rate taxpayers).

NFTs and Documentation

NFTs fall under the same rules as cryptocurrencies. Market value upon receipt = taxable income. Increase in value = Capital Gains.

You must keep records for every transaction: Wallet address, date, time, GBP value at the time of transaction, and transaction fees. The UK uses a Share Pooling method (Section 104 pool) for calculating cost basis, which is more complex than simple FIFO. Using tools like Koinly or CoinTracking is highly recommended.

Where Must You Pay Taxes? Tax Residency

A tricky topic with income from the internet is always the place of taxation.

Basically, it is crucial where your Tax Residency lies. This is determined in the UK by the Statutory Residence Test (SRT).

If you live in the UK for 183 days or more in a tax year, you are definitely a tax resident. Even if you spend fewer days, ties (family, accommodation, work) can make you a resident.

If you are a UK tax resident, you pay tax on your worldwide income in the UK.

Do you record your Twitch streams in London? Then you are taxable in the UK.

Do you manage the Instagram channel from Manchester? Taxable in the UK.

Do you live in Malta and make all videos for your YouTube channel there? Then it must be taxed in Malta.

What if I travel all year round?

One of the questions I love.

Some advisors (often those not specialized in International Tax) might say:

Digital Nomads beware: There is no such thing as 0-taxation without a proper setup. You need a tax residency somewhere to protect you from the tax claims of other countries.

US Authorities: W8-BEN Form

Some platforms will require you to fill out a W8-BEN (individuals) or W8-BEN-E (companies) form. This is a US tax form. Companies like Google use it to document that payments they make abroad – namely to you – do not have to be taxed in the USA.

The UK has a Double Taxation Treaty with the USA, which reduces the Withholding Tax on royalties (like YouTube earnings) to 0%. It is in your interest to fill this out truthfully to avoid 30% US tax being deducted from your earnings.

Does it Make Sense to Set Up a Company Abroad?

The good thing about being a YouTuber or Influencer is that you can work from anywhere.

I remember my beginnings at PwC or Ernst & Young in Zurich. It would have been impossible to work permanently from a distance.

Today, that is fortunately different.

The question that often arises: Is it necessary to set up a company abroad?

Quick answer: No.

Does it make sense for some? Absolutely.

If you live in the UK, setting up a company in Dubai or Malta while you remain in the UK usually brings no tax advantage. Why? Because of CFC Rules (Controlled Foreign Company) and the fact that if you manage the company from the UK, HMRC considers the company to be tax resident in the UK.

Result: You pay UK tax anyway.

However, if you are willing to move abroad, it's a different story.

Countries like Malta or Dubai offer attractive tax environments for creators.

For those who find a tax-favorable country like Malta suitable, you can kill two birds with one stone. More on this in my complete guide to moving to Malta.

Leaving the UK? What You Need to Know About "Temporary Non-Residence"

Many YouTubers and Streamers dream of emigrating to a sunny low-tax country. But before you pack your bags, you need to know about UK tax rules on leaving.

Unlike Germany, the UK does not have a general "Exit Tax" on unrealized gains for individuals (unless you are a company). However, there is a trap called Temporary Non-Residence.

The 5-Year Rule

If you leave the UK to become non-resident, you generally stop paying UK tax on foreign income and gains. BUT, if you return to the UK within 5 years, certain gains you realized while you were away (e.g., selling your crypto or selling your company shares) become taxable in the year you return.

Example: You move to Dubai. In year 2, you sell your Bitcoin for a £100,000 profit (tax-free in Dubai). You move back to the UK in year 4. Result: That £100,000 profit is taxed in the UK in the year of your return.

Safe Emigration Destinations for Content Creators

If you are planning a move, you should look closer at these countries:

• Malta: EU member, English-speaking, attractive tax system for foreign income (Non-Dom).
• Dubai: 0% Income Tax, dynamic lifestyle.
• Cyprus: Low taxes, EU member, Non-Dom status.

Reporting: Platforms Report Your Income Automatically to HMRC

Perhaps you haven't heard yet, but since 2024, something has been running in the background that interests HMRC very much: All major platforms report your income automatically.

The UK has implemented the OECD Model Rules for Reporting by Platform Operators (very similar to the EU's DAC7 directive).

YouTube, Twitch, TikTok, OnlyFans, Patreon, Kick, Substack – they all must report your income to tax authorities. HMRC shares this data with other countries and receives data about UK creators from foreign platforms.

What does this mean for you?

If you have been honest and taxed your income properly: Congratulations, you have nothing to fear.

But if you haven't declared your creator income in recent years, you should act now.

Hiding is no longer possible. The data is already there. The question is not if HMRC finds out, but when. Approaching HMRC proactively (Voluntary Disclosure) is much better than waiting for an investigation.

Making Tax Digital (MTD): Changes Coming for Income Tax

Another innovation that many creators should have on their radar: Making Tax Digital for Income Tax Self Assessment (MTD for ITSA).

Currently, you file one tax return per year. HMRC is changing this to a digital, quarterly system.

The Timeline

• From April 2026: If your total qualifying income (self-employment + property) is over £50,000, you must keep digital records and send quarterly updates to HMRC.
• From April 2027: The threshold drops to £30,000.

What do you have to do?

1. Digital Records: You can no longer just keep a shoebox of receipts. You must use compatible software (like Xero, QuickBooks, FreeAgent).
2. Quarterly Updates: You must submit a summary of income and expenses to HMRC every 3 months.

For most professional creators, this means getting used to accounting software sooner rather than later.

Mistakes You Must Avoid When Starting as a Creator

Finally, I would like to address a few words to you.

It is a great concern of mine that you approach your business correctly and do not make the same mistakes as many entrepreneurs who ask us for help because they have built a bad structure.

Register where you live!

Make sure you register your business where you are resident. Don't try to lower your tax burden by setting up cheap shell companies abroad while living in the UK. Even if that works for a short time, you will pay a high price for it in retrospect.

Don't build bad corporate structures

In the past, many companies attracted negative attention because there were shell companies in tax havens where money was hidden.

As already mentioned, there are so many financial agreements today that this practice is no longer applicable. And that's a good thing!

Relying on dubious structures can never be sustainable.

Don't choose the cheapest advisor

If you get tax advice or look for a partner for company formation, don't take the cheapest provider.

You don't have to take the premium product, but if the provider only offers the mere company formation without advice, that is no help.

You are liable for what your advisors set up for you. That's why I say this not out of self-promotion, but because I know countless cases where the additional costs for using the cheapest provider were ultimately many times more expensive.

Now a little self-promotion:

I have already mentioned in some places that Malta could be interesting for one or the other.

To avoid having to use a consultation right away, I recommend my detailed guide to the Malta Limited – there I explain step by step how the 5% tax setup works and for whom it is worthwhile.

Therefore: Check suitability first, then weigh further steps.

FAQ: Taxes for Streamers, YouTubers and Influencers in the UK