The rule behind every claim
Every expense must be incurred wholly and exclusively for the purpose of your tattooing business. That's HMRC's test. If something was bought partly for personal use and partly for work, you can usually claim the business proportion — but you need to record how you calculated that split.
Consumables
Typically the largest expense category and the most straightforward to claim.
Allowable:
- Ink, pigments, and ink caps
- Needles, cartridges, and disposable grips
- Stencil paper and thermal transfer paper
- Practice skin
- Green soap, distilled water, and rinse cups
- Aftercare products supplied to clients
- Cling film, barrier wrap, and disposable covers for equipment
Keep supplier invoices. Online orders are especially easy — your order history is a ready-made record.
Equipment
Equipment bought for your work can be claimed in full in the year of purchase under HMRC's Annual Investment Allowance. This covers:
- Tattoo machines (rotary, coil, or pen-style)
- Power supplies, foot pedals, clip cords, and wireless adapters
- Autoclave, ultrasonic cleaner, or dry heat steriliser
- Client chairs, armrests, work benches, and studio furniture
- Specialist lighting, including magnifying lamps
- Monitors used to display reference images or client photos
There's no upper limit on AIA for most sole traders, so the full cost is deductible in the year of purchase rather than spread over years.
Studio rent and chair fees
Whether you pay a fixed weekly fee, a daily rate, or a percentage of earnings to a studio owner, these costs are allowable. Keep the evidence: a rental agreement, invoices from the studio, or bank statements showing the payments. Even an informal arrangement (cash in an envelope) can be claimed — you just need to be able to demonstrate what you paid and when.
Hygiene and PPE
These are clearly for business use only:
- Nitrile gloves and masks
- Sharps disposal containers
- Disinfectant spray, surface wipes, and autoclave pouches
- Disposable aprons
Portfolio and marketing
Building your professional presence is a legitimate business cost:
- Website hosting and domain name
- Photography of your work (including hiring a photographer)
- Business cards and printed promotional materials
- Paid promotion on Instagram, Facebook, or TikTok
- Booth fees at conventions where you're exhibiting or tattooing
Your personal social media account isn't directly claimable, but paid-for promotion on those platforms is.
Training and professional development
HMRC allows training costs that develop or maintain existing skills in your current trade:
- Workshop and mentorship fees
- Advanced technique courses (realism, watercolour, fine line, etc.)
- Convention attendance fees (including the travel and accommodation to attend)
- Specialist tattooing qualifications
What doesn't qualify: a course that retrains you for an entirely different trade. The skill has to be relevant to your tattooing business.
Travel
If you travel for work — guest spots at other studios, conventions, client visits — you can claim:
- Mileage at 45p per mile for the first 10,000 business miles in a tax year, then 25p per mile after that
- Public transport costs for legitimate work travel
- Accommodation for overnight stays required for work
Your regular journey from home to your usual studio is ordinary commuting and cannot be claimed. Travel to a different location from your normal place of work can be.
For more detail on how mileage claims work, see can I claim mileage as self-employed?
What you cannot claim
Normal clothing. Clothing you could wear outside work doesn't qualify, even if you'd only ever wear it for sessions. Genuine PPE (gloves, masks) is allowable; a black t-shirt isn't, even if you wear it exclusively at work.
Client entertaining. Taking a client for food or drinks is explicitly disallowed under UK tax law.
Personal items with a work excuse. An iPad claimed as a "reference tool" needs to hold up to scrutiny. If you genuinely use it for work — displaying flash designs, running your booking system — you can claim the business proportion. If it's primarily personal, it's not allowable.
Record keeping
You don't submit receipts with your return, but HMRC can ask for them during an enquiry (up to four years after filing). A simple system that works: keep supplier invoices either digitally or in a folder, note the business purpose on anything that's not obviously work-related, and log mileage as you travel.
The more organised your records during the year, the faster your January return becomes.