MTD records for hair and beauty professionals: what to keep and what to ask for each quarter
For bookkeepers and accountants with clients who are self-employed hairdressers, barbers, beauty therapists and nail technicians, including those renting a chair or room. Under Making Tax Digital for Income Tax, each income and expense needs a digital record of the amount, the date and the category, and each quarterly update covers the tax year so far (Create digital records (MTD for Income Tax)). Here is what that means for hair and beauty professionals, and a request you can copy.
What they should keep
- Takings: cash, card terminal and booking-app payments
- Card terminal (SumUp, Square, Stripe) payout statements
- Chair or room rent paid to the salon owner
- Products and consumables used for clients
- Products bought to sell on to clients
- Training, insurance and booking-app subscriptions
What to ask them for each quarter
- Card terminal and booking-app statements for the quarter
- A note of cash takings (diary or daily totals)
- Chair or room rent paid
- Receipts for products, training and insurance
Watch-outs for hair and beauty professionals
- Cash basis is now the standard way for sole traders to record income and expenses: income is recorded when the money is received and costs when they are paid, so cash takings need recording on the day they come in. (Cash basis)
- Booking apps that connect them with customers and handle payment can count as digital platforms, which report sellers' details, including what they were paid, to HMRC; keep their statements so the records match. (Reporting rules for digital platforms)
Copy a request for this client
Subject: Your records for [quarter], by [ask-by date] please Hi [first name], Your Making Tax Digital quarterly update for [period start] to [period end] is due to HMRC on [deadline]. Could you send me these by [ask-by date]: - Card terminal and booking-app statements for the quarter - A note of cash takings (diary or daily totals) - Chair or room rent paid - Receipts for products, training and insurance Photos and PDFs are fine. If nothing changed this quarter, just reply "nothing to report". Send them here: [your link] Thanks, [your name]
Hi [first name], it's [your name]. Your MTD update ([dates]) is due [deadline]. Could you send me your card machine and booking-app statements, cash takings, chair rent and product receipts by [ask-by date]? [your link] Thanks!
Quarterly deadlines: 7 August, 7 November, 7 February and 7 May (Send quarterly updates (MTD for Income Tax)). Deadline calculator · General request templates
Sources: GOV.UK, Cash basis, Reporting rules for digital platforms, Create digital records (MTD for Income Tax), Send quarterly updates (MTD for Income Tax) (read November 2026). A practical checklist, not tax advice.
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