Who this is for
Wedding, portrait, commercial and event photographers who invoice as sole traders. Also second shooters who are paid a fee rather than PAYE, and content photographers who mix brand jobs with their own print sales.
Staff photographers on a newspaper payroll are employed. If you also shoot weddings, those weddings are a separate 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 photographer
Kit is lumpy. A body and two lenses can dwarf a year’s software. Annual Investment Allowance usually lets you take the business cost in the year you buy, if you use traditional accounting. Cash basis has its own rules for cars; cameras are not cars. Mixed personal use (the same body on holiday) means a split.
Second shooters and editors you pay are subcontractors. Get invoices. If they are actually your employees, that is payroll, not a self-employed claim.
Deposits: on cash basis, money you receive is income in that tax year even if the wedding is next year. If that distorts things, talk to an accountant about your basis. Do not hide deposits in a separate pot and pretend they are not yours yet, unless you are using a method HMRC actually accepts.
Worked example
A photographer takes £41,000 including albums. New lens and lights £3,200. Software and galleries £900. Second shooters £2,400. Travel and hotels for jobs £1,800. Insurance £420. Ads and website £700. Home office and broadband share £680. Print labs £2,200. Total expenses £12,300.
| Typical year | Amount |
|---|---|
| Turnover | £41,000 |
| Lens and lights | £3,200 |
| Second shooters | £2,400 |
| Print labs | £2,200 |
| Travel and hotels | £1,800 |
| Software and galleries | £900 |
| Ads and website | £700 |
| Home office and broadband | £680 |
| Insurance | £420 |
| Total expenses | £12,300 |
| Taxable profit | £28,700 |
| Income Tax | £3,226 |
| Class 4 NI | £967.80 |
| Estimated bill | £4,193.80 |
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.
Wedding and portrait mix, England, cash basis, some kit bought this year.
Making Tax Digital
A good wedding season can put gross bookings over £50,000. MTD does not care that January to March was dead. If you crossed the line, you needed digital records from the following April.
See does Making Tax Digital apply to me? and the sole trader MTD guide.
Next steps
- What photographers can claim as expenses
- How Self Assessment works for photographers
- Printable expense checklist
- Deadline calendar
- How much tax to set aside
Related trades
- Freelancer tax: Invoices, platform fees, home office, and MTD if your gross income is already over the line.
- Tattoo artist tax: Chair rent, guest spots, cash tips and kit: the bits generic sole-trader articles skip.
- Personal trainer tax: Gym desk fees, CPD, kit versus clothing, and online coaching income.