Claiming your allowable business expenses is one of the most effective ways to reduce your tax bill as a self-employed tattoo artist. Yet many artists underclaim, often because they’re unsure what qualifies. Here’s a complete breakdown.
The Basic Rule
HMRC allows expenses incurred wholly and exclusively for business purposes. If something is partly personal and partly business, claim the business proportion. You need to keep records — HMRC can request up to six years of documentation. Full guidance at gov.uk/self-employed-records.
Consumables and Supplies
The products you use day to day are fully deductible as cost of sales:
- Needles, cartridges, and grips — all brands and configurations
- Tattoo ink — every colour and brand
- Stencil and thermal transfer paper
- Barrier film, cling wrap, and stretch wrap
- Nitrile gloves, masks, and PPE
- Green soap, distilled water, and surface disinfectants
- Aftercare products (Bepanthen, Hustle Butter, tattoo balms)
- Ink caps and holders
Equipment and Machines
Equipment is claimed as capital expenditure. Under the Annual Investment Allowance you can deduct the full cost in the year of purchase:
- Tattoo machines (rotary and coil)
- Power supplies and battery packs
- Clip cords, RCA cables, and foot pedals
- Tattoo bed or adjustable client chair
- Artist stool and workstation
- Autoclave, sterilisation pouches, and UV steriliser
- Studio lamp or magnifying light
- iPad or tablet for stencil design
Studio and Premises
- Chair or space rental fees paid to the studio owner
- If you own your studio: rent, business rates, utilities, and insurance
- If you work from home: business proportion of household costs based on space used
Art Supplies and Design
- Sketchbooks, paper, and drawing materials for flash and custom design
- Digital drawing tablet (Wacom, iPad with Apple Pencil)
- Procreate or Adobe Fresco subscription
- Reference books and art publications
Training and CPD
- Guest artist workshops and seminars
- Tattoo convention entry fees and associated travel
- Online courses related to technique or business
Marketing
- Instagram and Meta advertising
- Portfolio website hosting and domain
- Professional photography for portfolio
- Printed flash sheets and business cards
- Booking platform fees (Fresha, Booksy)
Professional Fees
- Accountancy fees
- Professional insurance — public liability and professional indemnity
- Local authority tattooing licence fees
Travel
Travel to conventions, guest spots at other studios, or supplier visits is deductible. For car travel, HMRC approved rates apply: 45p per mile for the first 10,000 business miles, 25p thereafter. Use a mileage log app like MileIQ or a simple spreadsheet.
Keep Your Records Right
Cloud accounting software connected to your business bank makes this straightforward. At Simplr, we handle this for all our tattooist clients.
Read our main guide to accountant for tattoo artists or book a free discovery call to get started.