Makeup Artist

Perfect your tax return as a self-employed makeup professional.

Allowable Expenses

• Professional Makeup Products — Foundation, palettes, brushes, setting sprays, and all products used on clients — fully deductible as cost of sales.
• Professional Kit Maintenance — Brush cleaning products, sanitising sprays, and brush replacement — hygiene supplies are business costs.
• Travel to Clients — Mileage or public transport to wedding venues, film sets, photoshoots, or client locations.
• Portfolio & Marketing — Model fees for portfolio shoots, website costs, Instagram advertising, and professional photography of your work.
• Training — Advanced makeup artistry courses, editorial and SFX training, and brand-specific masterclasses.
• Insurance — Makeup artist public liability and professional indemnity insurance.

Tax Tips

• Makeup used on yourself for promotional content (headshots, reels) has a murky business justification — document clearly why it was business-related.
• Wedding season income can create a feast-and-famine pattern — use a budget to set aside 25-30% of income for tax when busy.
• If you work on film or TV sets, ensure you are correctly classified as self-employed rather than employed — IR35 rules may apply in certain productions.
• Runway and editorial work often involves expenses not reimbursed by the client — these unreimbursed costs are deductible.

Frequently Asked Questions

How should I handle the feast-and-famine nature of wedding seasons?

Set aside 25–30% of every payment you receive into a dedicated tax savings account. Wedding season may generate most of your annual income in a short period — disciplined saving throughout ensures you have funds when the January tax bill arrives.

Can I claim professional makeup products?

Yes. All professional makeup products, brushes, and kit maintenance supplies used on clients are deductible as a cost of delivering your service. Personal skincare or cosmetics used on yourself are not deductible.

Does IR35 apply to makeup artists working on film sets?

If you work on film or TV productions through a limited company, HMRC may assess your IR35 status. As a sole trader, IR35 does not apply — but ensure you are genuinely self-employed, not employed under the production terms.

Can I claim the cost of model fees for portfolio shoots?

Yes. Fees paid to models for portfolio development shoots are a legitimate marketing and business development cost. Document the purpose of each shoot and keep invoices or receipts. Portfolio photography is a recognised cost of building your professional presence.