Tax spreadsheet and allowable expenses for Tattoo Artists (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.

• Inks and disposable supplies used for client work may be allowable
• Sterilising and cleaning supplies may be allowable
• Tattoo machines and work equipment may be allowable
• Studio or chair rent may be allowable
• Business insurance may be allowable
• Booking software and card payment fees may be allowable
• Training related to your existing tattoo business may be allowable
• Business share of phone and internet costs may be allowable

For eligible cars and goods vehicles, simplified mileage is 45p per mile for the first 10,000 business miles and 25p after that in 2025/26; from 6 April 2026 (2026/27) it is 55p for the first 10,000 business miles and 25p after. You cannot claim mileage and actual vehicle costs for the same vehicle. Check GOV.UK mileage guidance.

The £1,000 trading allowance may be available instead of deducting expenses; you cannot claim expenses for the same income if you use the allowance. Check GOV.UK trading allowance guidance for your circumstances.

• Combining personal purchases with inks and disposable supplies for client appointments.
• Leaving sterilising-supply purchases out of the studio records.
• Separating appointment bookings from client invoices and payment records.
• Not retaining studio or chair-rent and insurance documents together.

• Appointment bookings and client invoices alongside payment records.
• Receipts for inks, disposable items and sterilising supplies.
• Studio or chair-rent invoices and insurance policy details.
• Equipment purchase and maintenance receipts.

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.