Thanks for the info. I know she has companies set up but for example can an influencer put this against taxes even if they don't have a ltd company? or does it only apply to a ltd company (or PLC?)
PLC (proprietary limited company) and Ltd company are basically the same thing in terms of company requirements. However one is private (plc) which we can all set up, and the latter is publicly listed/ie on the stock exchange - a large well known brand eg Sainsburyās, hsbc and the like .
Short answer is Yes she can. She can be a director of the company, and define the nature of the income earned, ie all of her social media related income like sponsorships, YouTube royalties, etc.
So for any expenses that are directly related to that income (like her silly dresses, āholidaysā, never ending renovations, her disgusting overconsumption unboxing videos she vlogs ) - can be all be deemed tax deductible.
Many people do that in the finance/consulting industry do this in order to be tax efficient with their salaries (as you are only paying a flat company tax rate, than the step method used personal tax rates). This is fine especially if they are working fixed term/variable contracts, or work is very project driven rather than working a full time role.