Who this is for
Beauty therapists, nail technicians, lash techs and mobile therapists who work for themselves in the UK. Salon chair, room rental, or a kit in the car.
If you are employed in a spa on PAYE, this is not your employment tax. If you also do mobile work in the evenings, that slice can still be self-employment.
What is the same for every sole trader
If you work for yourself you register with HMRC, keep a record of what came in and what you spent to earn it, and file a Self Assessment return. Tax is on profit, not turnover. The 2026/27 personal allowance is £12,570. Class 4 National Insurance is 6% between £12,570 and £50,270, then 2% above that. The online filing and payment deadline for the 2025/26 return is 31 January 2027.
What is different if you are a beauty therapist
Products used on clients are materials. Kits you sell on (home-care) are stock. Products you use on yourself are personal. One cupboard, three answers. A monthly note of what you bought for the business is worth more than a January reconstruction.
Mobile work is a mileage trade. Home to the first client is usually business if you have no salon base. Parking at clients can be claimed; parking tickets cannot. A therapist who sits in the same salon five days a week is commuting to that salon.
Treatment insurance is not optional in this work and it is allowable. Uninsured and claiming nothing is a different problem.
Worked example
A mobile therapist takes £28,000. Products £2,400. Insurance £350. Apps and card fees £600. Room rent one day a week £2,080. Mileage 4,000 miles at 55p = £2,200. Couch and lamp bought this year £1,200. Phone share £370. Total expenses £9,200.
| Typical year | Amount |
|---|---|
| Turnover | £28,000 |
| Products | £2,400 |
| Saturday room rent | £2,080 |
| Mileage | £2,200 |
| Couch and lamp | £1,200 |
| Apps and card fees | £600 |
| Insurance | £350 |
| Phone share | £370 |
| Total expenses | £9,200 |
| Taxable profit | £18,800 |
| Income Tax | £1,246 |
| Class 4 NI | £373.80 |
| Estimated bill | £1,619.80 |
Figures use 2026/27 England, Wales and Northern Ireland rates, full personal allowance, no other income. Scotland uses different bands. Run the calculator with your own numbers.
Mostly mobile, some Saturday salon rent, England.
Making Tax Digital
Most mobile therapists sit under the MTD £50,000 gross line. A busy salon renter in a city might not. Count what clients paid, before product costs. If you are under £20,000 gross you are not in MTD under the current timetable.
See does Making Tax Digital apply to me? and the sole trader MTD guide.
Next steps
- What beauty therapists can claim as expenses
- How Self Assessment works for beauty therapists
- Printable expense checklist
- Deadline calendar
- How much tax to set aside
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