Self-employed or employed?
If you rent a chair or run your own mobile business, you’re normally self-employed and file your own tax return. If a salon pays you wages through payroll, you’re employed and tax is taken before you’re paid. HMRC explains the difference on its employment status pages.
Costs you can usually claim
- Chair or room rent
- Products, colours and consumables
- Scissors, clippers, dryers and other tools
- Courses and training that keep your existing skills up to date
- Insurance, laundry and a share of phone costs
- Travel for mobile work
You’re taxed on profit, so every allowable cost lowers your bill.
Tips and cash
Tips you keep and cash takings are part of your income and need recording. A simple daily note or appointment book is enough for us to work from.
Tax and National Insurance
You pay Class 4 National Insurance of 6% on profits between £12,570 and £50,270, and 2% above that (2026 to 2027). Class 2 is no longer compulsory.
Making Tax Digital for Income Tax applies to self-employed income over £50,000 from April 2026, over £30,000 from April 2027 and over £20,000 from April 2028. If it applies to you, you send HMRC short updates each quarter.
VAT
You must register for VAT once taxable turnover goes over £90,000 in 12 months. Most chair renters are well under.
Sources
- Employment status: self-employed
- Expenses if you’re self-employed
- Trading allowance
- Self-employed National Insurance rates
- VAT registration
- Making Tax Digital for Income Tax
Checked against GOV.UK on 11 October 2026. This is general information, not personal advice. Rates and rules change, so we confirm them for your own situation.