Quick answer
Self-employed beauty therapists count their total treatment income, including tips customers pay directly, towards the MTD threshold. How you work changes your expenses: home salons can claim a share of household costs, mobile therapists can claim travel between clients.
Key facts
Treatment income and direct tips count in full
Home salon: claim a share of household costs or a flat rate
Mobile: claim travel between clients
Products and stock are expenses
When MTD applies
Start date | Qualifying income over | Based on your tax return for |
|---|---|---|
6 April 2026 | £50,000 | 2024/25 |
6 April 2027 | £30,000 | 2025/26 |
6 April 2028 | £20,000 | 2026/27 |
Working from a home salon
You can claim a reasonable business share of household running costs, such as heating and electricity, based on the space and time used. Or use HMRC’s flat rate if you work at least 25 hours a month from home: £10, £18 or £26 a month depending on hours. See working from home expenses.
Working mobile
Travel to clients can be claimed using actual car costs or the flat rate of 55p a mile for the first 10,000 miles in 2026/27. Keep a log of each trip. See recording mileage under MTD.
Renting a room in a salon
If you rent a room or chair in someone else’s salon, the rent is an expense. You’re usually self-employed if you find your own clients, set your prices and buy your own products.
Common expenses
Products, polish, lashes and consumables
Equipment such as beds, lamps and tools
Insurance and booking software
Training in treatments you already offer
Tunics used only for work
Training for a completely new line of business that isn’t related to what you already do can’t be claimed.
Use the MTD checker to see your own start date.