Tax for makeup artists

Weddings, events, shoots, or a chair for hire — if you're a freelance makeup artist, here's what you can claim and what you need to file.

Freelance makeup work is self-employment, even if you also have an employed counter or salon job taxed through PAYE. Once your self-employed earnings pass £1,000 in the year, you'll file a return and pay tax on your profit after costs.

How much tax will you actually pay?

You're taxed on your profit — your income after allowable costs — not on everything you take. For the 2026/27 tax year:

• The first £12,570 is tax-free (your personal allowance).
• 20% income tax on profit between £12,570 and £50,270.
• 6% Class 4 National Insurance on that same slice — Class 2 is treated as paid automatically.
• Above £50,270 it steps up to 40% tax and 2% National Insurance.

A worked example. Say you take £23,000 and, after products, kit and travel, your profit is £17,000 — your only income. Nothing on the first £12,570, then 20% tax on the £4,430 above it (£886) and 6% Class 4 NI (£266) — about £1,152 for the year.

If you also have an employed job, that salary usually uses your personal allowance first, so more of your self-employed profit is taxed — we work out both sides together. Our how-much-tax guide has the full breakdown.

Costs you can usually claim

• Products and kit — makeup, skincare, lashes, disposables — and replacing them.
• Brushes, tools and your kit bag or case.
• Insurance — professional and public liability cover.
• Training and CPD that keeps your existing skills current.
• Travel to clients and shoots — 55p per mile for the first 10,000 miles.
• Hygiene consumables and PPE.
• Website, portfolio, booking software and marketing, plus branded clothing.

How to file, step by step

• 1. Register with HMRC for Self Assessment by 5 October after the tax year you started. You'll get a UTR (Unique Taxpayer Reference). Here's how →
• 2. Keep records through the year — what you earned, and receipts for what you spent.
• 3. File your return online by 31 January (or on paper by 31 October). The dates that matter →
• 4. Pay what you owe by 31 January.

Making Tax Digital

Making Tax Digital is already here: since 6 April 2026 it applies if your gross self-employment and property income — your turnover, before expenses — was over £50,000. The threshold drops to £30,000 in April 2027 and £20,000 in April 2028. It means keeping digital records and sending HMRC a short update every quarter — 7 August, 7 November, 7 February and 7 May — on top of your year-end return. We handle all of it so you can stay behind the brush.

Common questions

Do makeup artists pay tax? Yes — freelance makeup artistry is self-employment, so once your earnings top £1,000 in a tax year you file a Self Assessment return and pay tax on your profit — even if you also have an employed counter or salon job.

What can makeup artists claim as expenses? Products and kit, brushes and tools, your kit bag, professional and public liability insurance, training and CPD, travel to clients, hygiene consumables, branded clothing, and website, portfolio and booking costs.

How much tax will I pay? No tax on the first £12,570, then 20% tax and 6% Class 4 National Insurance on profit above it. On £17,000 of profit that's about £1,152 for the year.

This guide is general information, not personal tax advice. Figures are for the 2026/27 tax year and can change at each Budget — always confirm the current numbers on GOV.UK or ask us to check your situation.