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For SPMU & microblading artists

MTD for Income Tax for SPMU & microblading artists.

High-value treatments, pigments and consumables, top-up appointments and training income. Here's how Making Tax Digital for Income Tax applies to SPMU and microblading artists, and when it starts.

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When does it start for me?

High-value work reaches the threshold fast.

MTD for Income Tax phases in by gross income before expenses. With high per-treatment values, a steady diary can pass £30,000 sooner than you'd expect.

£50,000
Already live, from April 2026
Your likely date
£30,000
In scope from April 2027
£20,000
In scope from April 2028
Treatments and training

Two income streams, one set of records.

Many artists also teach. Treatment income and any training or course income are both part of your self-employed total. Recording each keeps your gross accurate and your quarterly updates complete.

What records you need →
What's changing

Digital records, four quarterly updates, one final declaration.

When you're in scope, your annual Self Assessment return is replaced by four short quarterly updates and a year-end final declaration, all through recognised software.

What to keep digital

  • Treatment income, including top-ups
  • Training and course income
  • Pigments, needles and aftercare
  • Machines and equipment
  • Room rent
  • Insurance, training and licensing

Keep the full treatment cycle, including the top-up, in your records so your figures reflect the true value.

  • High-value work Reaches the threshold quickly
  • Top-ups Part of the treatment cycle
  • Training income Recorded with treatments
The SPMU detail

The bits specific to permanent makeup.

High-value treatments

A few treatments a week add up fast. Record each so your gross is accurate against the thresholds.

Top-up appointments

Perfecting sessions are part of the cycle. Keep them recorded so your figures reflect the full value.

Training income

Teaching courses is income too. Record it alongside treatments so your gross total is complete.

Pigments and consumables

Pigments, needles and aftercare are deductible. Snap the receipts so your expenses stay complete.

Why Clear Books

Treatments and training, kept together.

High-value work and a training arm mean a couple of income streams to track. Clear Books keeps them tidy and gives HMRC exactly what MTD needs.

  • Record treatment and top-up income
  • Keep training income with treatments
  • Log pigments, consumables and equipment
  • See your gross income against the thresholds
  • Send HMRC-compliant quarterly updates in minutes
  • Free plan available, no timer
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The Clear Books MTD for Income Tax submissions screen showing four quarterly updates submitted to HMRC
Q1 update submitted
HMRC recognised
Common questions

SPMU & microblading MTD FAQ.

When does MTD for Income Tax start for SPMU and microblading artists?
The key date for many is April 2027, at £30,000 of gross income. Over £50,000 it applies now, and from April 2028 it drops to £20,000. High-value treatments can push you over quickly.
How do top-up appointments count?
A top-up or perfecting session is income you record when it happens or is paid. Keeping the whole treatment cycle in your records means your figures reflect the full value.
Is my training income taxable?
Yes. If you teach courses alongside treatments, that income is part of your self-employed income and goes in your records with everything else.
Can I claim pigments and consumables?
Yes. Pigments, needles, aftercare and other consumables are deductible business expenses. Recording them keeps your quarterly figures accurate.
What else can I claim?
Typical costs include room rent, machines and equipment, pigments and consumables, insurance, training and licensing where required.
Free for self-employed SPMU artists

Know where you stand before the deadline.

Record treatments, top-ups and training as you go, watch your gross against the thresholds, and be ready to submit when your wave lands.

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