Accounts question for self employed tattoo artist

alimvpc Registered Posts: 12 New contributor 🐸
Hi all,

I am going to start doing the accounts for my niece who is a self employed tattoo artist and I have a couple of questions as I want to make sure I do everything correctly. She works on a self employed basis getting her own customers and providing her own equipment and materials at a tattoo studio. The customers pay her directly and she then pays 50% to the studio owner which covers rent, etc. She has also checked out that she doesn't need her own insurance as the owner's insurance covers everyone who does any work on the premises.

I just want to check that I have got this right as it's a new scenario for me. Obviously her turnover will be the total amount she receives from her customers and her allowable expenses would be the 50% she pays to the studio, as well as all her equipment and materials. Can she claim for the clothes she has to wear at work if it's not a uniform? Can she claim for her petrol getting to and from the studio if she always works in the same place and it's walking distance from where she lives? Is there anything else you can think of that I might be overlooking or need to find out?

I would very much appreciate any help and advice people can give me.

Thank you.



  • burg
    burg Moderator, FMAAT, AAT Licensed Accountant Posts: 1,441

    Can only claim for uniform or protective clothing. If it's clothes that she can where normally then no.
    Travel, no. She is travelling to the same place every day and you would struggle to claim this.

    She may have some phone costs, use of home and maybe the odd bit of stationery. Other than that most things covered. A good guide is if they wouldn't have spent the money had they not been in business then it's most likely an allowable business cost.

  • alimvpc
    alimvpc Registered Posts: 12 New contributor 🐸
    Thank you for your reply! That’s really helpful :)
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