The test is still “wholly and exclusively” for the trade. If something is mixed use, claim the business share and write down how you split it. You cannot claim the trading allowance of £1,000 and actual expenses in the same year.
Tools and chair rent are straightforward. Clothing is where barbers over-claim. If you could wear it in Tesco, it is not a uniform.
What barbers can usually claim
| Expense | Claimable? | Notes | Keep |
|---|---|---|---|
| Chair rent or room rent | Usually yes | Fixed weekly or a cut of takings. Still rent. | Shop invoices or bank standing orders |
| Clippers, scissors, chairs, steriliser | Usually yes | Equipment for the trade. Bigger kit is often AIA in the year of purchase. | Receipts |
| Blades, capes, disinfectant, neck strips | Usually yes | Consumables used on clients. | Supplier invoices |
| Retail stock you sell on | Usually yes | Pomade you sell is stock, not a gift. | Purchase invoices vs till sales |
| Card fees and booking app subscriptions | Usually yes | TreatThem, Booksy, SumUp fees and similar. | Monthly statements |
| Public liability / treatment insurance | Usually yes | Business insurance is allowable. | Policy schedule |
| Courses that keep barbering skills current | Usually yes | Fading, straight-razor, business courses for this trade. Retraining as a plumber is not. | Course invoice |
| Phone used for bookings (share) | Sometimes | Work percentage of the bill. | Bills plus split note |
| Laundry of shop towels you pay for | Sometimes | If you buy and wash them yourself, yes. If the shop includes laundry in rent, do not double count. | Receipts |
| Travel to your usual shop | No | Commuting. | n/a |
| Branded T-shirts you could wear outside work | No | A small logo does not turn street clothes into a uniform. | n/a |
| Lunches at the shop | No | Ordinary food. | n/a |
Open a printable checklist for this trade.
What you cannot claim
- Everyday clothing and trainers, even if you only wear them behind the chair.
- Travel between home and the shop you work in most days.
- Your own haircuts and products you take home.
- Parking tickets and late-filing penalties.
- Buying the lads a drink after work and calling it marketing.
Trade-specific traps
- Calling yourself self-employed while the shop controls your diary, prices and holiday. Status can be challenged.
- Reporting net of chair rent as turnover.
- Cash Saturdays that never hit a notebook.
- Claiming a full wardrobe as “uniform”.
- Two shops in one week: travel between them can be business; travel from home to the first one usually is not.
Records that actually help in this trade
If you take card payments, the provider statement is your spine. Add a cash line every night. Chair rent should match what left your bank. If the shop takes the money and pays you, keep those remittances. HMRC like a story that adds up: takings, rent, fees, what you took home.
Mileage, if you use simplified expenses in 2026/27, is 55p per mile for the first 10,000 business miles, then 25p. That replaced 45p from 6 April 2026. Ordinary commuting is still not claimable. See the mileage guide and home office costs.
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Common questions
Are clippers a capital item?
Often yes if they will last. Many sole traders claim the cost in the year under Annual Investment Allowance. Keep the receipt either way.
Can I claim the shop’s wifi?
Only if you pay it. If it is included in chair rent, you already get the benefit through the rent deduction.