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For self-employed spray tan technicians

MTD for Income Tax for spray tan technicians.

Mobile and home work, consumables and strong summer and party peaks. Many spray tan technicians are part-time, so here's how Making Tax Digital for Income Tax applies to you, and when it starts.

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When does it start for me?

For many, April 2028 is the date to watch.

MTD for Income Tax phases in by gross income before expenses. Many spray tan technicians work part-time and sit under £30,000, so the £20,000 step is the one to watch.

£30,000
In scope since April 2027
Your likely date
£20,000
In scope from April 2028
Under £20k
Still under government review
Seasonal spikes

Busy summers are no problem.

Party season and summer bunch your income into a few busy weeks. Quarterly updates report each quarter as it happens, so a big summer simply shows a higher quarter, reconciled across the year.

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, cash and card
  • Mileage or a share of home costs
  • Tanning solution and consumables
  • Machine and tent
  • Insurance
  • Training and CPD

Log home-visit cash and mileage as you go so a busy party weekend is captured cleanly.

  • Seasonal peaks Reconciled across the year
  • Mobile or home Mileage or home-cost share
  • Consumables Solution and kit, deductible
The tanning detail

The bits specific to spray tanning.

Seasonal peaks

Summer and party season bring bursts of work. Quarterly updates handle it, reconciled at your final declaration.

Mobile or home

Mileage to clients or a share of home costs is your main deductible. Record whichever applies.

Solution and kit

Tanning solution, the machine and tent are deductible. Snap the receipts so your expenses stay complete.

Cash and card

Both are income. Log cash as you're paid, alongside card takings, so your quarter is complete.

Why Clear Books

Built for the road, not a salon.

On the move and busy in bursts, records need to be quick. Clear Books works from your phone and gives HMRC exactly what MTD needs, whenever you're in scope.

  • Log home-visit cash and card takings
  • Record mileage or a share of home costs
  • Snap receipts for solution and kit
  • Match seasonal income to the right quarter
  • 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

Spray tan technician MTD FAQ.

When does MTD for Income Tax start for spray tan technicians?
Many work part-time and earn under £30,000, so the wave to watch is April 2028 at £20,000. Over £30,000 it starts from April 2027, and over £50,000 it applies now. The position under £20,000 is still under government review.
Can I claim mileage and home costs?
Yes. If you work mobile, your travel and mileage are generally deductible; if you work from home, you can usually claim a reasonable share of home costs. Record whichever applies.
My income is very seasonal, does that matter?
No. Summer and party seasons make some quarters much busier. Quarterly updates report each quarter as it happens, and your final declaration reconciles the year.
How do I record cash and card?
Both are taxable income. Logging cash treatments as you're paid, alongside card takings, keeps your records complete for each quarter.
What can I claim?
Typical costs include mileage or a share of home costs, tanning solution and consumables, the machine and tent, insurance and training.
Free for self-employed spray tan techs

Know where you stand before the deadline.

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

Try Clear Books free → Back to MTD for Income Tax