Life models working for art schools, colleges and private classes are usually self-employed sole traders paid per session. How the £1,000 trading allowance and travel expenses apply in 2026/27.
Locum dentists often mix NHS and private income, with different VAT treatment for each. Full worked example on £65,000 income and how the NHS/private split affects tax.
Locum GPs face a distinctive mix of NHS pension superannuation, medical indemnity and practice-by-practice self-employment. Full worked example on £75,000 income and what's deductible.
Locum pharmacists usually work through an agency, either self-employed or via an umbrella company. Full worked example on £58,000 income and how the two structures compare for take-home pay.
Locum veterinary surgeons work self-employed across multiple practices, with their own indemnity and professional fees. Full worked example on £52,000 income and what's deductible.
Self-employed man-and-van removal businesses have unusually high vehicle costs relative to their earnings. Full worked example on £48,000 turnover, when you need to pay a helper via PAYE or CIS, and what you actually keep.
Self-employed market traders buy stock upfront and pay pitch fees at each market, with cash and card sales to track. Full worked example on £29,000 turnover across multiple markets.
Self-employed massage therapists often hire treatment rooms and need specific professional insurance. Full worked example on £23,000 turnover and what's deductible.
Self-employed mobile car valeters carry water tanks, pressure washers and detailing products between jobs. Full worked example on £25,000 turnover and van conversion costs.
Self-employed mobile hairdressers drive between clients, carry their own kit and often work from a home base too. Full worked example on £26,000 turnover, mileage claims and what counts as a deductible tool.
Mobile locksmiths run a van-based emergency call-out business with significant stock and tool investment. Full worked example on £45,000 turnover, capital allowances, and what a locksmith actually keeps after tax.
Mystery shopping fees, reimbursed purchases and expenses are treated differently by HMRC. How the £1,000 trading allowance applies to mystery shopper income in 2026/27.
