Who this is for
This is for people who tattoo in the UK and work for themselves. Chair renters. Studio owners. Guest artists living out of a suitcase for a fortnight. Apprentices who are now taking their own bookings and getting paid directly.
If the studio employs you on PAYE, this is not your page. If you invoice the studio, or clients pay you and you pay the studio rent, you are a sole trader even if everyone at the shop calls you “staff”.
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 tattoo artist
Most of the confusion in this trade is about whose money is whose. Clients often pay the studio. The studio then pays you, or you pay weekly chair rent out of takings you already collected. For tax, the full amount the client paid for your work is usually your turnover. Chair rent is an expense. Do not report only the amount that landed in your pocket after rent.
Cash and tips are income. So are deposits you keep when someone no-shows, merchandise, and guest-spot fees even if another studio collected them and passed them on.
Travel to your usual chair is commuting. Travel to a guest spot in another city is not. That distinction matters more here than in trades with one fixed site.
Worked example
Imagine a chair renter in England. Clients paid £42,000 for their work. They paid £9,600 chair rent, £2,400 in ink and needles, £1,200 on a new machine, £800 on a convention booth and travel, and £800 as a fair share of phone and admin. Total expenses £14,800.
| Typical year | Amount |
|---|---|
| Turnover | £42,000 |
| Chair rent | £9,600 |
| Ink, needles, PPE | £2,400 |
| Machine (AIA) | £1,200 |
| Convention booth and travel | £800 |
| Phone, software, admin share | £800 |
| Total expenses | £14,800 |
| Taxable profit | £27,200 |
| Income Tax | £2,926 |
| Class 4 NI | £877.80 |
| Estimated bill | £3,803.80 |
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.
A full-time chair renter, not a studio owner, not a weekend guest. Your year will differ.
Making Tax Digital
Making Tax Digital looks at gross income, before ink and rent. A busy artist can cross £50,000 of takings and still take home a lot less. If that was you in 2024/25, MTD for Income Tax already applied from 6 April 2026. Quarterly updates are summaries, not extra tax bills.
See does Making Tax Digital apply to me? and the sole trader MTD guide.
Next steps
- What tattoo artists can claim as expenses
- How Self Assessment works for tattoo artists
- Printable expense checklist
- Deadline calendar
- How much tax to set aside
Related trades
- Barber tax: Chair rent vs PAYE, tools, and why the black T-shirt is not a uniform.
- Beauty therapist tax: Mobile vs salon, treatment products, insurance, and mileage between houses.
- Photographer tax: Bodies and glass, second shooters, travel to jobs, and editing software.