Tax spreadsheet and allowable expenses for Nail Technicians (UK sole traders)

These are common examples. A cost is allowable only if it is wholly and exclusively for your business, so check GOV.UK guidance on expenses if you are self-employed, or ask an accountant.

• Products and gels may be allowable
• Lamps and equipment may be allowable
• Sterilising supplies may be allowable
• Insurance may be allowable
• Training to update existing skills may be allowable
• Booking app and card fees may be allowable

• Mixing professional nail products with personal cosmetics purchases.
• Leaving lamp and equipment receipts apart from their maintenance records.
• Not retaining receipts for sterilising supplies.
• Separating client bookings from card-reader and payment records.

• Receipts for nail products and gels used in appointments.
• Purchase and maintenance records for lamps and equipment.
• Receipts for sterilising supplies.
• Client booking records with card-reader statements and payment records.

Keep receipts, invoices and mileage details as you work, and record business and personal use separately where needed. Organised records make it easier to prepare your Self Assessment return.