Beauty therapists who rent a chair, work mobile or run a home salon are usually self-employed and file an SA103S. Chair or room rent, treatment products and insurance are business costs; everyday black trousers are not, and training must build on the work you already do. ac-co drafts the SA103S from your bank feed.
Treatment products, chair rent and mobile travel each have their own line. These are the boxes a salon or mobile business uses most.
Treatment fees and any retail product sales received in the year. HMRC's notes say box 9 takes all payments, by any method, including tips, fees and commissions.
Source: Self Assessment: self-employment (short) (SA103S) and notes — gov.ukTreatment consumables, raw materials and products you buy to sell on. Stock and the direct costs of producing goods are allowable.
Source: Expenses if you're self-employed — gov.ukMobile visits between clients, by flat-rate mileage or real costs. Travel from home to a fixed base does not count.
Source: Simplified expenses: vehicles — gov.ukRent for the chair, room or salon you work from, and the business share of your home if the salon is there.
Source: Expenses if you're self-employed — gov.ukInsurance, training and subscriptions — the costs with no box of their own.
Source: Expenses if you're self-employed — gov.ukUp to £1,000 instead of real expenses. With chair rent and products to buy, real costs usually win.
Source: Tax-free allowances on property and trading income — gov.ukThe costs that make a beauty business different from other sole traders are rent, consumables and the uniform question. Training has a specific test.
Sent to HMRC, with a receipt you keep.
Every box traceable to the bank line behind it.
Your figure before you file, not after.
gov.uk says you run your business for yourself and take responsibility for its success or failure if you are self-employed. You are probably self-employed if you quote or invoice, are not directly supervised and get no holiday or sick pay. HMRC can treat you as self-employed for tax even where employment law says otherwise, and a wrong status can mean unpaid tax and penalties.
Source: Employment status: self-employed and contractor — gov.uk (opens in a new tab)gov.uk allows training that improves skills and knowledge you use, keeps you up to date with technology in your industry, or develops skills related to changes in it. It excludes training to start a new business or to expand into areas not directly related to your industry.
Source: Self-employed expenses: training courses — gov.uk (opens in a new tab)You may have to pay business rates on the part of your home you use for the business, depending on the Valuation Office Agency; Council Tax still applies to the rest. When you sell your home you may have to pay Capital Gains Tax on the part you used for the business.
Source: Running a business from home — gov.uk (opens in a new tab)Enter your takings and your costs and get a labelled estimate of the tax and Class 4 NIC on your profit.
An estimate from the figures you enter — your real bill comes from your filed Self Assessment return.
A self-employed return with no employment page is the Complete tier; with a PAYE job it is Simple.
A PAYE job (SA102) and your self-employment page (SA103S) — SA100 with two supplementary pages.
Start a returnSelf-employment with no employment page, or three or more pages — every supplementary page included.
Start a return| Row | HMRC online | An accountant | ac-co |
|---|---|---|---|
| £/return | £0 | £150–£400 [Sleek — accountant fees for Self Assessment, UK, 2026-09-13] | £29–£65 |
| Drafts turnover and expenses from your bank feed | No | If you send them | Yes |
| Trading allowance vs real costs worked out for you | No | Yes | Yes |
Accountant fee dated 2026-09-13 — check their own quote.
Possibly, but the label is not decisive. gov.uk says you are probably self-employed if you quote or send invoices, are not directly supervised, pay your own tax and National Insurance and get no holiday or sick pay. HMRC can regard you as self-employed for tax even if employment law says otherwise, and a wrong status can mean unpaid tax and penalties.
From home, a fair share of costs by rooms or hours, or a flat monthly amount if you work at least 25 hours a month there. Between clients, flat-rate mileage or real vehicle costs. You cannot claim travel from home to a fixed workplace. A home salon may also bring business rates on the part used for the business.
Yes. HMRC's SA103S notes say box 9, your turnover, includes tips, fees and commissions as well as payments by any method, cash included. gov.uk also lists tips and commission among untaxed income that can mean a return. Keep a record of tips alongside takings, because the return is built from your records.
It depends on whether the course builds on what you already do. gov.uk allows training that improves skills you use, keeps you up to date with industry technology, or develops skills related to changes in your industry. It does not allow training to start a new business or expand into an area not directly related to your industry.
Our fee is per return, with no subscription. The Simple tier (£29) is for a return with an employment page plus at most one other supplementary page; any other return is Complete (£65). The tier is set by the pages on your filed return.
Rules and rates on this page were checked against these gov.uk pages on 12 October 2026. Tax rules change; check the page itself for the tax year you are filing.
GUIDES & ARTICLES
HMRC says it will start signing up eligible 2026/27 MTD for Income Tax users from September 2026. Learn what that means and how to get your records ready.
HMRC says businesses with a 1 April to 31 March accounting period must choose calendar update periods before their first MTD for Income Tax quarterly update.
HMRC’s 2026 guidance explains what happens when an MTD for Income Tax user starts or ceases a self-employment or property income source.
Connect your bank, review the draft SA103S, file when you're ready.