Face Painters and Children's Entertainers — Tax Guide

If you make a living (or a side income) painting faces at parties, performing magic tricks for kids, or running balloon-modelling workshops, you're running a business — and HMRC expects you to treat it like one. The world of children's entertainment is wonderfully creative, but the tax side of things is strictly by the book.

The good news is that self-employed face painters and entertainers can claim a solid range of business expenses, and with the right bookkeeping habits, staying on top of your tax obligations doesn't have to feel like a juggling act (pun intended). This guide covers everything you need to know for the 2025/26 tax year.

Do You Need to Register as Self-Employed?

In short: yes, almost certainly. If you earn more than £1,000 in a tax year from face painting, entertaining, or any combination of self-employed work, you need to register as self-employed with HMRC. The £1,000 figure is the trading allowance — below that, you don't need to tell HMRC.

But here's the thing: most people doing regular bookings will blow past £1,000 fairly quickly. A few birthday parties and a summer fete or two and you're there. So even if it feels like a hobby, once the money starts coming in regularly, it's a business in HMRC's eyes.

You should register by 5 October following the end of the tax year in which you started. Once registered, you'll file a Self Assessment tax return each year, reporting your income and expenses. You'll receive a UTR (Unique Taxpayer Reference) number, which you'll use for all your tax dealings.

If you're doing this alongside a regular employed job, you still need to register. You'll pay tax on your self-employed profits on top of the tax deducted from your salary through PAYE.

How Much Tax Will You Pay?

Your tax bill depends on your profits — that's your total income minus allowable business expenses. For the 2025/26 tax year:

• Personal allowance: £12,570 — no Income Tax on the first £12,570
• Basic rate: 20% on taxable income between £12,570 and £50,270
• Higher rate: 40% on taxable income between £50,270 and £125,140
• Additional rate: 45% on anything above £125,140

If you're employed as well as self-employed, your personal allowance will likely already be used up by your salary, meaning all your self-employed profits are taxable at your marginal rate.

You'll also pay National Insurance. Class 2 NICs are £3.45 per week on profits over £12,570, and Class 4 NICs are 6% on profits between £12,570 and £50,270, then 2% above that. For the full picture, see our National Insurance for sole traders guide.

Most face painters and children's entertainers won't need to worry about VAT — the threshold is £90,000 turnover — but if you're running a large entertainment agency or doing an exceptionally high volume of bookings, keep an eye on it.

What Expenses Can You Claim?

This is where you can genuinely reduce your tax bill. Anything you spend wholly and exclusively for your business is an allowable expense. For face painters and entertainers, that typically includes:

Supplies and materials:

• Face paints, brushes, sponges, and stencils
• Glitter, gems, and adhesive accessories
• Balloons, pumps, and modelling supplies
• Props, costumes, and character outfits
• Magic tricks, puppets, and performance equipment
• Craft materials for activities
• Hygiene supplies (hand sanitiser, disposable gloves, cleaning wipes)

Equipment:

• Portable mirrors, lighting, and display stands
• PA systems, speakers, and microphones
• Music players or tablets for playing music at events
• Gazebos or pop-up shelters for outdoor events
• Tables, chairs, and other setup equipment
• Storage containers and transport bags

Business costs:

• Public liability insurance (essential — most venues and clients require it)
• DBS check fees (Enhanced DBS checks are often expected when working with children)
• Professional memberships (e.g., Equity, Face Painting Association)
• Website hosting and domain names
• Online booking platforms and payment processing fees
• Business cards, flyers, and promotional materials
• Social media advertising

Travel:

• Mileage to and from events (45p per mile for the first 10,000 miles, 25p after that)
• Parking charges at venues
• Alternatively, actual vehicle running costs if that works out better for you

For a comprehensive list of what sole traders can claim, check our complete expenses guide.

Dealing with Cash Payments

Let's be honest — a lot of children's entertainment work is paid in cash. A parent hands you £150 at the end of a birthday party, and it goes straight into your pocket. HMRC knows this is how the industry works, and they're particularly alert to cash-based businesses.

The rule is simple: you must declare all income, regardless of how you receive it. Cash, bank transfer, PayPal, Venmo — it all counts. Failing to declare cash income is tax evasion, and the penalties can be severe.

To protect yourself:

• Issue an invoice for every booking, even if you're paid in cash on the day
• Record cash payments immediately — don't rely on remembering them weeks later
• Consider encouraging digital payments — it creates an automatic paper trail and is easier to track

Accounted makes this straightforward. You can log income on the go, and Penny (our AI assistant) helps ensure nothing gets missed. When all your income is recorded in one place, your Self Assessment is far less stressful.

Working from Home

Many face painters and entertainers run the admin side of their business from home — taking bookings, managing social media, cleaning and restocking supplies, and practising new designs or routines. You can claim a proportion of your household costs for this.

HMRC offers two approaches:

Simplified expenses (flat rate): You claim a fixed monthly amount based on the hours you work from home each month:

• 25–50 hours: £10 per month
• 51–100 hours: £18 per month
• 101+ hours: £26 per month

Actual costs: You calculate the actual proportion of your home used for business and claim that share of rent/mortgage interest, council tax, utilities, and broadband.

The simplified method is easier for most entertainers, as it doesn't require you to work out exact proportions. But if you have a dedicated room for storage and preparation, the actual costs method might give you a larger deduction.

Seasonal Income and Cash Flow Planning

Children's entertainment is highly seasonal. Summer brings a wave of outdoor parties, fetes, and festivals. October is busy with Halloween events. December delivers Christmas parties and pantomime work. But January through March? Often painfully quiet.

This seasonality makes cash flow planning essential:

Set aside money for tax throughout the year. Don't wait until January to find the money for your tax bill. A good rule of thumb is to transfer 25-30% of every payment you receive into a separate savings account. That way, when the bill arrives, the money is waiting.

Budget for quiet months. If you know January is always slow, plan for it. Reduce unnecessary spending in the quiet months and make sure you have enough saved to cover your fixed costs.

Diversify where you can. Some entertainers offer corporate team-building workshops, adult craft events, or festival face painting to fill gaps in the calendar. Others develop online tutorials or sell supplies. Additional income streams can smooth out the peaks and troughs.

Use the quiet time productively. Update your website, refresh your portfolio, invest in training, and get your bookkeeping up to date. Tax year-end is 5 April, so the quieter early months of the year are ideal for pulling your records together.

Record-Keeping and Making Tax Digital

HMRC requires you to keep records of all business income and expenses for at least five years after the 31 January submission deadline for the relevant tax year. This means:

• Keeping receipts for supplies, equipment, and other expenses
• Recording all income, including cash payments
• Maintaining a mileage log if you claim travel costs
• Keeping copies of all invoices you issue

From April 2026, Making Tax Digital for Income Tax will require sole traders earning over £50,000 to keep digital records and submit quarterly updates to HMRC. Even if you're below that threshold now, getting into the habit of digital record-keeping is sensible.

Accounted is built for exactly this. It's designed for UK sole traders, handles MTD submissions, and keeps everything in one place. Penny can categorise your expenses automatically, remind you about upcoming deadlines, and help you understand where your money is going — so you can spend more time perfecting your craft and less time worrying about spreadsheets.

Insurance and Safeguarding

While not strictly a tax matter, it's worth mentioning that proper insurance and safeguarding are business essentials that also happen to be tax-deductible:

• Public liability insurance is virtually mandatory. Most venues and clients won't book you without it, and it protects you if someone is injured or property is damaged during your performance.
• Enhanced DBS checks are strongly recommended (and increasingly expected) when working with children. The cost is claimable.
• First aid training is a sensible investment, particularly for those working at events with young children. The course fees are deductible.

These aren't just expenses to claim — they're the foundation of a professional, trustworthy business.

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Related reading:

• Sole Trader Expenses — The Complete List
• How to Register as Self-Employed with HMRC
• How Much Tax Will I Pay as a Sole Trader?

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