Use gross treatment fees before product, insurance, or clinic room costs are deducted.
If you run a self-employed non-surgical aesthetics practice, offering treatments such as anti-wrinkle injections and dermal filler, Making Tax Digital applies to you the same way it applies to any sole trader. This field has grown quickly, and many practitioners combine an NHS or practice PAYE role with self-employed aesthetics work, which is worth understanding clearly for MTD.
Yes, if your gross self-employed aesthetics income, plus any other self-employment income, exceeds the relevant threshold:
| Tax Year Assessed | Threshold | MTD Start Date |
|---|---|---|
| 2024–25 | Over £50,000 | 6 April 2026. Live since April 2026 |
| 2025–26 | Over £30,000 | 6 April 2027 |
| 2026–27 | Over £20,000 | 6 April 2028 |
Your gross income is your total treatment fees received before expenses, product costs, insurance, and clinic room rental are all deducted afterwards, not before, when checking your threshold.
| Expense Category | Examples |
|---|---|
| Product costs | Botulinum toxin, dermal filler, and other injectable products |
| Insurance | Specialist aesthetics medical malpractice and indemnity insurance |
| Clinic room costs | Rent or a percentage split paid to a clinic or salon |
| Training and certification | Level 7 qualifications and ongoing CPD courses |
| Registration | Save Face or JCCP registration fees, and your core professional body fee (NMC, GDC, GMC) |
Priya's NHS salary is taxed through PAYE and plays no role in this assessment. Her £46,000 self-employed clinic income sits between £30,000 and £50,000, so she falls into Phase 2, joining MTD from April 2027.
No. Your PAYE salary is taxed entirely separately at source. Only your self-employed aesthetics clinic income, plus any other self-employment or rental income, is assessed against the MTD thresholds.
The same as any self-employed sole trader: over £50,000 gross self-employed income in 2024–25 means MTD from April 2026, over £30,000 in 2025–26 means April 2027, over £20,000 in 2026–27 means April 2028.
Yes, the cost of injectable products used in treatments is a standard allowable business expense, along with your specialist aesthetics insurance and any clinic room costs.
If the salon takes a percentage of each treatment fee before paying you the rest, only your retained share counts as your income. If you pay a fixed rent and keep the full fee, your full fee counts, and the rent is claimed as a separate expense.
Any HMRC-recognised MTD software works. The main practical need is keeping your self-employed clinic income clearly separate from any PAYE salary, which is straightforward in any standard software.
Our free calculator checks your exact threshold, deadlines, and recommends the easiest software for your record-keeping.
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