Self Assessment for tattoo artists: the tax year, the deadlines and what you can claim

Most self-employed tattoo artists meet Self Assessment the same way: a shoebox of receipts in January, a bank statement highlighted in three colours, and a guess at how much to put aside. It does not have to be that way. The rules are not complicated once you know which dates matter and what counts.

This is a practical overview for sole traders in the UK. It is not tax advice, and the figures are as they stood in September 2026. An accountant who knows your situation is worth every penny.

The tax year and the dates that matter

The UK tax year runs from 6 April to 5 April. For the year that ends on 5 April, the dates to know are:

Payments on account catch people out in their second year. As well as the bill for the year just gone, you pay half of next year's estimated bill in January and the other half in July. Put money aside as you go, not in January.

How deposits count

Most sole traders now use the cash basis, which is the default. That means income counts when the money reaches you. A deposit paid in March for a tattoo in May counts in the tax year it was paid, and a refunded deposit comes off your income when you refund it.

This is why it helps to have every deposit and balance recorded as it is paid, with the date, rather than working it out from your bank at the end of the year.

What tattoo artists usually claim

Allowable expenses are costs you incur wholly for the business. For tattoo artists, the usual ones are:

• Supplies: inks, needles and cartridges, gloves, film, stencil paper, green soap, barrier film, aftercare you give away
• Equipment: machines, power supplies, the chair and the lamp
• The space: chair rent or studio rent, and a share of the bills if you work from home
• Licences and insurance: your council registration or licence, and public liability and treatment insurance
• Selling: your booking software, card fees, the platform's booking fee, website costs and advertising
• Travel: conventions and guest spots, including travel and accommodation when you are working away
• Training: courses that keep your existing skills up to date

For driving, you can use the simplified mileage rates instead of working out running costs: 45p a mile for the first 10,000 business miles in the year, and 25p a mile after that.

If your costs are very small, the £1,000 trading allowance can be deducted instead of your actual expenses. You cannot use both, so if you buy supplies and pay rent, claiming what you spent is almost always better.

Keep the receipts. A photo of each one, taken when you buy it, is far easier than a shoebox.

What to put aside

A rough rule many artists use is to put aside 25% to 30% of their profit. That covers basic-rate Income Tax at 20% and Class 4 National Insurance at 6%, and errs on the high side because it ignores your personal allowance. If you earn into the higher-rate band, you need more. Class 2 National Insurance is no longer charged for most self-employed people.

Making Tax Digital for Income Tax

Making Tax Digital changes how you report, not what you pay. Once it applies to you, you keep digital records and send HMRC a quarterly update from compatible software, then a final declaration after the year ends. It is arriving in stages, based on your qualifying income from self-employment and property:

• from April 2026, if it is over £50,000
• from April 2027, if it is over £30,000
• from April 2028, if it is over £20,000

The quarterly updates are cumulative: each one covers the tax year so far, not just the three months since the last.

VAT

You only have to register for VAT once your turnover over the last twelve months passes £90,000, or you expect it to in the next thirty days. Keep an eye on the running total in a busy year.

How Chairtime helps

Every deposit and balance paid through Chairtime is recorded as income on the day it is paid, and cash or card-machine payments you mark as paid are recorded too. You can photograph receipts as you go, keep a mileage log, and see your income, expenses and profit by UK tax year, with the year-to-date figures for each quarter ready for Making Tax Digital. Export a CSV for your accountant, or send everything to QuickBooks on Membership. Chairtime does not file anything for you, and this guide is not tax advice: check your own position with HMRC or an accountant.