Makeup Artists and Beauty Freelancers — Self-Employed Tax Guide

Working as a freelance makeup artist is one of those careers that blends creativity with genuine independence. Whether you specialise in bridal makeup, editorial work, film and television, or everyday beauty services, the self-employed lifestyle gives you the freedom to build something on your own terms. But with that freedom comes the responsibility of managing your own tax.

This guide walks you through everything you need to know about tax, expenses, and record-keeping as a self-employed makeup artist or beauty freelancer in the 2025/26 tax year.

Getting Started — Registering as Self-Employed

If you earn more than £1,000 from self-employment in a tax year (after the Trading Allowance), you need to register with HMRC as self-employed. You can do this online, and HMRC will issue you a Unique Taxpayer Reference (UTR) number for your Self Assessment tax returns.

Even if makeup artistry is a side hustle alongside employed work, you still need to register and declare that income. Our step-by-step guide on how to register as self-employed with HMRC makes the process straightforward.

How Your Income Is Taxed

Your profits — that is, your total income minus allowable business expenses — are subject to Income Tax and National Insurance. Here are the key figures for 2025/26:

• Personal Allowance: £12,570 tax-free.
• Basic rate: 20% on taxable income between £12,571 and £50,270.
• Higher rate: 40% on taxable income above £50,270.

You will also pay Class 2 National Insurance at £3.45 per week and Class 4 NI at 6% on profits between £12,570 and £50,270.

If you are employed and self-employed at the same time, your employment income uses up your Personal Allowance first. This means your freelance profits may be taxed from the first pound. It is worth understanding how this works — our guide on National Insurance for sole traders explains the detail.

Allowable Expenses for Makeup Artists

Claiming every legitimate expense is the single most effective way to reduce your tax bill. Here is what makeup artists and beauty freelancers can typically deduct.

Kit and Products

Your makeup kit is your livelihood, and the cost of building and replenishing it is a legitimate business expense. This includes:

• Makeup products purchased for professional use on clients (foundations, concealers, eyeshadows, lipsticks, mascaras, and so on).
• Brushes, sponges, and applicators — both initial purchases and replacements.
• Skincare products used as part of your professional service (primers, setting sprays, cleansers, moisturisers).
• Hygiene supplies — disposable applicators, sanitising sprays, antibacterial wipes, and hand sanitiser.
• Kit bags, cases, and organisers for transporting your products.

One thing to be careful about: if you use products for both personal and professional purposes, you can only claim the business proportion. A lipstick you wear every day but also use on clients would need to be apportioned. In practice, most professional MUAs keep their work kit entirely separate from personal products, which makes this straightforward.

Travel and Mileage

Freelance makeup artists are often on the move — travelling to clients' homes, hotels, studios, and venues. If you do not have a permanent workplace, your travel to each job is an allowable expense.

• Mileage: 45p per mile for the first 10,000 miles, then 25p per mile. This covers fuel, insurance, and wear and tear.
• Public transport fares to and from jobs.
• Parking fees at venues, hotels, and studios.
• Congestion charges in cities like London.

Keep a detailed mileage log with dates, destinations, and the business purpose of each trip. For a comprehensive walkthrough, see our guide on how to claim mileage when self-employed.

Training and Professional Development

• Courses and workshops that update or enhance your existing skills (for example, an advanced bridal makeup masterclass or a course on working with prosthetics).
• Trade shows and industry events — entry fees, travel, and accommodation.
• Professional publications and online learning subscriptions.

Note that HMRC does not allow you to claim the cost of initial training to enter the profession. A qualifying makeup artistry course taken before you started trading is not deductible, but ongoing CPD and upskilling courses are.

Marketing and Portfolio Costs

• Website hosting and domain fees.
• Social media advertising (Instagram promoted posts, Facebook ads).
• Portfolio printing or online portfolio platforms.
• Business cards and printed promotional materials.
• Photography costs for portfolio shoots (including paying a model or photographer).

Insurance and Professional Memberships

• Public liability insurance — essential when working on clients.
• Professional indemnity insurance.
• Membership of professional bodies (such as the British Association of Beauty Therapy and Cosmetology).

Working From Home

If you handle admin, respond to enquiries, manage bookings, or edit portfolio images from home, you can claim a proportion of your household costs. The simplified flat-rate method is the easiest approach for most sole traders. Our work from home expenses guide explains both the simplified and actual cost methods.

Other Common Expenses

• Accountancy fees or bookkeeping software subscriptions.
• Phone bills — the business proportion of your mobile contract.
• Stationery and postage.
• Client refreshments — tea, coffee, and biscuits if you work from a home studio.
• Laundry costs for work clothing such as aprons or uniforms.

For a comprehensive checklist, see our complete list of sole trader expenses.

VAT — When Do You Need to Register?

You must register for VAT if your taxable turnover exceeds £90,000 in any rolling 12-month period. Most freelance makeup artists operate well below this threshold, but if your business is growing rapidly — particularly if you combine product sales with services — keep an eye on it.

Voluntary VAT registration is also an option if most of your clients are VAT-registered businesses (such as production companies or advertising agencies), as they can reclaim the VAT you charge. However, for private clients like brides, adding 20% VAT to your prices simply makes you more expensive. Think carefully before registering voluntarily. Our VAT registration threshold guide has more detail.

Record-Keeping Made Simple

Good record-keeping does not need to be complicated. Here are some habits that will save you hours at tax time:

• Photograph every receipt. Paper receipts fade fast, and a £200 product haul from a beauty trade show is not something you want to lose track of. Penny, the AI bookkeeper inside Accounted, can categorise receipts automatically when you snap a photo.
• Use a separate business bank account. This is not a legal requirement for sole traders, but it makes life vastly easier when it comes to separating business and personal spending.
• Invoice promptly and consistently. Include your name, address, UTR number, a description of the service, the date, and the amount. Number your invoices sequentially.
• Reconcile regularly. Do not leave everything until January. A monthly check-in with your figures takes 20 minutes and prevents a stressful scramble later.

Payments on Account and Key Deadlines

If your tax bill exceeds £1,000, HMRC will ask you to make Payments on Account — advance payments towards next year's bill. Each payment is half of your previous year's tax liability, due on 31 January and 31 July.

For the 2025/26 tax year:

• 31 January 2027: File your Self Assessment return online and pay your tax bill (plus the first payment on account for 2026/27).
• 31 July 2027: Second payment on account for 2026/27.

Building a Sustainable Beauty Business

Freelance makeup artistry can be wonderfully rewarding, but the financial side needs the same attention you give to perfecting a flawless base. Claim every legitimate expense, keep tidy records, and set aside money for your tax bill throughout the year. The more organised you are, the more time you can spend doing what you love — making people look and feel fantastic.

Accounted helps UK sole traders stay on top of their bookkeeping and tax. Start your free 30-day trial at getaccounted.co.uk.

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Related reading:

• The Complete List of Sole Trader Expenses
• How to Claim Mileage When Self-Employed
• Work From Home Expenses Guide 2025/26

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