Expense checklist for beauty therapists

Expense	Claimable?	Notes	Keep
Wax, gel, tips, lotions used on clients	Usually yes	Materials of the treatment.	Wholesaler invoices
Couch, lamp, autoclave, nail desk	Usually yes	Equipment. Often AIA in the year you buy it.	Receipts
Chair or room rent	Usually yes	If you pay the salon for space.	Invoices
Treatment and public liability insurance	Usually yes	Business-only cover.	Policy
Mobile mileage and client parking	Usually yes	55p a mile first 10,000 in 2026/27 if using simplified expenses. Not tickets.	Mileage log, parking receipts
Booking apps and card fees	Usually yes	Booksy, Fresha, SumUp.	Statements
Courses that update this trade (not a career change)	Usually yes	New lash set, advanced waxing. A midwifery degree is not.	Invoices
Towels, couch roll, PPE	Usually yes	Hygiene stock.	Receipts
Home treatment room (heat, power share)	Sometimes	If clients come to your house. Flat rate or a fair share.	Hours or room note
Tunics that are genuine workwear	Sometimes	A tunic you would not wear elsewhere can qualify. High-street outfits do not.	Receipts and common sense
Your own facials, nails, filler	No	Personal, even if you call it training.	n/a
Client prosecco and candles “for ambience” you also live with	No	Entertaining, or mixed personal household, depending on the item.	n/a

Usually not claimable