MTD for Security Guards & Door Supervisors —
Agency Work and Your Threshold
Only include shifts where you're genuinely self-employed. PAYE agency shifts, however they're described, don't count towards this threshold.
- Only genuinely self-employed security work counts towards your MTD threshold, PAYE agency shifts, however they're labelled, are excluded entirely.
- Employment status is a genuine, common issue in this industry, some agencies engage guards as 'self-employed' even where the actual working relationship looks like employment, which affects far more than just MTD.
- SIA licence fees, DBS checks, uniform and training costs are standard allowable expenses once you're genuinely self-employed.
If you're a genuinely self-employed security guard, door supervisor or close protection operative, invoicing venues or clients directly for your services, Making Tax Digital applies to you the same way it applies to any sole trader. But this is one of the industries where it's genuinely worth checking your employment status carefully, since a lot of "self-employed" security work is arranged in a way that doesn't actually meet the legal test for self-employment.
Are You Affected by MTD as a Security Guard or Door Supervisor?
Yes, if your gross genuinely self-employed income, plus any other self-employment or rental 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 fees received before expenses, SIA licence costs, DBS checks, uniform and training are all deducted afterwards, not before, when checking your threshold.
The False Self-Employment Risk in This Industry
If you're unsure which category you're actually in, HMRC's key questions are worth asking honestly: do you control your own hours and can you decline shifts freely, could you send someone else to cover a shift in your place, and do you provide your own equipment and bear your own financial risk. Genuine self-employment usually means "yes" to most of these, closely controlled agency work usually means "no".
Mixing Self-Employed and Agency PAYE Work
It's common to combine genuinely self-employed direct client work (invoicing a venue or business directly for event or site security) with PAYE shifts through an agency. Only the genuinely self-employed portion counts towards your MTD threshold, the PAYE shifts are already taxed at source through the agency's payroll and are excluded entirely from this calculation.
What You Can Claim
| Expense Category | Examples |
|---|---|
| SIA licence | Application and renewal fees for your Security Industry Authority licence |
| DBS checks | Enhanced DBS check costs where required for a role |
| Uniform | Role-specific clothing not provided by a client or venue |
| Training | First aid, conflict management, and other required CPD courses |
| Travel | Mileage between venues, at the current HMRC rate |
Records for Contracts, Agencies and SIA Costs
Security staff may work through agencies on payslips or as genuinely self-employed contractors. The status of each engagement decides what counts.
- Record each engagement, the rate and whether you were paid gross or through payroll.
- Keep SIA licence, training and insurance costs.
- Record events and one-off shifts separately.
- Keep uniform and equipment receipts where you pay for them.
- Keep mileage and travel costs.
A Sample Quarter: What the Update Looks Like
A sample quarter for a door supervisor with some self-employed contracts.
| Q2: 6 July to 5 October 2026 | Amount |
|---|---|
| Self-employed contract shifts | £7,400 |
| Event security work | £1,900 |
| Total income | £9,300 |
| SIA licence and training | £320 |
| Uniform and equipment | £260 |
| Insurance | £210 |
| Travel | £480 |
| Total expenses | £1,270 |
| Profit for the quarter | £8,030 |
Shifts paid through an agency payslip are employment income and are not in this table.
Worked Example
Kofi — Door supervisor, direct venue contracts plus agency shifts
Kofi's agency shifts are already taxed at source through PAYE and excluded entirely. His £19,500 of genuinely self-employed direct contracts sits just below the £20,000 Phase 3 threshold, so no MTD obligation applies to him under current legislation, though this is worth rechecking each year as his direct client work grows.
Frequently Asked Questions
Do agency shifts count towards my MTD threshold?
Only if they're genuinely self-employed. If an agency employs you on a PAYE basis and deducts tax and National Insurance before paying you, that's employment income and doesn't count towards your MTD threshold, regardless of how the work itself is described.
What's the MTD threshold for self-employed security guards and door supervisors?
The same as any self-employed sole trader: over £50,000 genuinely self-employed gross 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.
How do I know if I'm genuinely self-employed or actually an employee?
Key indicators include whether you control your own hours and can decline shifts, whether you could send a substitute to cover for you, and whether you provide your own equipment. If an agency closely controls your rota, uniform and site with no ability to substitute, you may be an employee regardless of your contract's wording.
Can I claim my SIA licence fee as an expense?
Yes, SIA licence application and renewal fees, along with DBS checks, uniform and required training, are all standard allowable expenses for genuinely self-employed security work.
Why does my employment status matter beyond just MTD?
Being correctly classified affects your entitlement to holiday pay, sick pay, and workplace pension auto-enrolment, not just your tax treatment. It's worth getting right for reasons well beyond Making Tax Digital.
What software do I need as a self-employed security worker?
Any HMRC-recognised MTD software works. The main practical need is clearly separating genuinely self-employed income from any agency PAYE shifts, which is a simple categorisation task in any standard software.
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