Protecting Creator Autonomy: Our Position on Agency Conduct

At One and Only Accounts, we work with creators, influencers, performers, online entrepreneurs and individuals earning income through digital platforms. We understand that many creators choose to work with agencies or managers and that some agencies provide a professional, legitimate and valuable service. 

However, we are also aware that not every agency operates in a way that protects the best interests of the creator. 

Where an agency seeks to control access, prevent direct communication, restrict a creator’s financial independence or act without clear consent, that raises serious concerns for us. As accountants, we have a responsibility to ensure that the person receiving our advice understands what is happening, has given informed consent and remains in control of their own tax affairs. 

Our Approach to Working With Creators and Agencies 

One and Only Accounts does not provide services to agencies on behalf of creators unless we are satisfied that the creator is directly involved, fully informed and able to communicate with us independently. 

We will not accept instructions where an agency attempts to act as a gatekeeper in a way that prevents us from speaking directly with the individual whose tax affairs are involved. 

This is a deliberate safeguard. It allows us to make sure the creator understands what services are being requested, what information is being shared and what responsibilities they may have. It also ensures that the creator has personally consented to our involvement and has the opportunity to ask questions without information being filtered through a third party. 

These measures are not about creating unnecessary barriers. They are about protecting individuals, particularly where their income, identity, tax registration and financial records are concerned. 

Ensuring Creator Autonomy 

Creator autonomy is central to the way we work. 

A creator’s tax affairs belong to the creator. Their Unique Taxpayer Reference, Self-Assessment registration, income records, expenses, tax returns, HMRC correspondence and accounting advice should never be treated as something controlled by a third party without the creator’s explicit consent. 

Earlier this year, we received a call from an agency that wanted to arrange for a UTR to be applied for on behalf of a creator. During the call, we asked to speak directly with the creator so that we could confirm their identity, explain the process and ensure they understood what was being done in their name. 

The agency would not allow us to speak with the creator directly. 

In those circumstances, we declined to proceed. 

That decision reflects a clear principle: we will not engage our services where the individual concerned is being kept at arm’s length from their own tax affairs. 

Applying for tax registration, appointing an accountant or submitting information to HMRC are not minor administrative steps. The individual must understand the process and must be able to give clear, direct consent. 

Why Direct Contact Matters 

Direct contact with the creator is essential because it allows us to confirm that they have authorised us to act, explain their responsibilities in plain English and make sure they understand their own tax position. 

It also gives the creator a private opportunity to raise concerns, ask questions and understand what information is being provided on their behalf. This is particularly important where another party is involved in managing income, platform access, paperwork or communication with professional advisers. 

Where an agency is acting properly, direct contact should not be a problem. A professional agency should want the creator to be informed, protected and properly advised. 

If an agency refuses to allow direct contact, that is a red flag. 

Our Safeguards 

To protect creators, One and Only Accounts has measures in place when dealing with agency-referred clients. 

Before accepting instructions, we require direct communication with the individual creator. We confirm that they understand the service being requested and that they have personally consented to us acting for them. Engagement letters are issued to the individual client and confidential information is not shared with third parties unless proper authority has been given. 

We will not proceed where it appears that a creator lacks visibility or control over their own tax affairs. We also reserve the right to decline work where we believe a third-party relationship may compromise the creator’s autonomy, confidentiality or ability to make informed decisions. 

We are not here to interfere with legitimate commercial relationships. We are here to ensure that creators are protected, informed and treated as the client in their own right. 

A Message to Creators 

If you are a creator and an agency, manager or third party is handling your income, accounts, tax registration or communication with professionals, you should still have direct access to your own information. 

You should know whether you are registered with HMRC, whether you have a UTR, who your accountant is, what income has been declared, what expenses have been claimed and what tax returns have been submitted. You should also know who has access to your accounts, platform income and correspondence. 

Most importantly, you should never feel unable to speak to your accountant directly. 

If you are unsure about your tax position or whether something has been done in your name, we recommend seeking independent advice. 

A Message to Agencies 

We are happy to work with professional, transparent agencies that support their clients properly. 

However, we will only do so where the creator is directly involved and able to communicate with us freely. 

We will not act where an agency attempts to prevent direct contact, control the flow of information inappropriately or engage us without the creator’s clear consent. 

The best agencies understand that protecting the creator also protects the business relationship. Transparency, consent and professional boundaries are not optional extras; they are essential. 

Our Commitment 

One and Only Accounts is committed to supporting creators with clear, respectful and independent accounting advice. 

We believe creators should remain in control of their own financial affairs, understand their tax obligations and have direct access to the professionals acting for them. 

Recent reports have shown why these protections matter. We will continue to take a cautious and ethical approach when dealing with third-party agencies and we will always prioritise the autonomy, consentand financial wellbeing of the individual creator. 

If you are a creator and need help understanding your tax position, Self-Assessment registration, expenses or HMRC obligations, One and Only Accounts can provide confidential, direct support. 

Disclaimer: Any advice in this publication is not intended or written by One & Only Accounts to be used by a client or entity for the purpose of (i) avoiding penalties that may be imposed on any taxpayer or (ii) promoting, marketing or recommending to another party matters herein.