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.
Think in three piles: used on clients, sold to clients, used on you. Only the first two belong on the return, and the second is stock not a gift.
What beauty therapists can usually claim
| 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 |
Open a printable checklist for this trade.
What you cannot claim
- Everyday clothes and trainers.
- Your own treatments.
- Parking fines and speeding tickets.
- Childcare.
- Gym membership because “I need to look the part”.
Trade-specific traps
- Buying a full salon’s worth of stock in March and claiming it all when half is still in the cupboard in May, then claiming it again.
- No mileage log, then 12,000 miles that include the weekly shop.
- Declaring app payouts net of commission and also claiming the commission.
- Calling a rented spare room a clinic and claiming 50% of the mortgage without a sensible basis.
- Deposits kept for no-shows left off takings.
Records that actually help in this trade
App export plus cash plus a mileage log covers a mobile week. Photograph product invoices. If you take deposits on Instagram and they never hit the app, they still happened. Write them down the day you keep them.
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.
← Back to the beauty therapist tax overview · Self Assessment for beauty therapists
Common questions
Are acrylics I sell to clients stock?
If you sell a kit, the cost of that kit is stock. If you use product during the appointment, it is materials. Both are allowable. Mixing them in one drawer without notes is how numbers go fuzzy.
Can I claim Instagram ads?
Paid promotion for the business yes. Boosting a personal holiday photo no.