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This guidance note summarises the main areas of tax which impact on social media influencers and content creators. Influencers are people who build their personal brand online in a specific niche area or industry. They do this by sharing their lifestyles on various social media platforms and often they promote new products which align with their personal brand. Content creators make content for social media platforms, blogs or other digital entities eg online publications, on subjects in which they have developed expertise. They create content to share that expertise as compared to influencers who make content to develop a personal brand. Content creators can however also become influencers.