Tax Guide for Florists: Self-Employment, Expenses & Self-Assessment UK (2025–26)

From bridal bouquets to corporate centrepieces, event floristry is a craft that demands extraordinary skill, physical stamina, and careful financial management. If you are a self-employed florist, your tax affairs are as important as your stems — get them right and you keep more of what you earn. Get them wrong and you face penalties, missed deductions, and unnecessary stress.

This guide explains the UK tax rules that apply to self-employed florists for 2025–26. It covers registration with HMRC, the specific expenses you can deduct, record keeping, Self Assessment, VAT, National Insurance, and Making Tax Digital. This is general guidance only — always consult an accountant for advice specific to your situation.

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Registering as Self-Employed

If you earn more than £1,000 from floristry in a tax year — whether from weddings, events, markets, or retail — you must register as self-employed with HMRC. This £1,000 figure is the Trading Allowance, a small tax-free buffer for very modest self-employed income.

To register:

1. Visit gov.uk/register-for-self-assessment
2. Log in or create a Government Gateway account
3. Register as a sole trader
4. Your Unique Taxpayer Reference (UTR) will arrive by post within 10 working days

The deadline to register is 5 October following the end of the tax year in which you first earned. If you started taking wedding bookings in the 2024–25 tax year (ending 5 April 2025), register by 5 October 2025.

Most florists operate as sole traders. Some who run studios or employ staff may operate as a limited company, which involves more administration but can offer tax advantages at higher income levels. This is a conversation for an accountant.

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How Your Tax Is Calculated

As a self-employed florist, you pay Income Tax on your net profit — total income minus allowable expenses. For 2025–26:

You also pay National Insurance Contributions (see below). The critical point is that the right expenses, properly claimed, can significantly reduce your taxable profit.

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Allowable Expenses for Florists

These are the costs HMRC allows you to deduct from your income — provided they are "wholly and exclusively" for business purposes.

Flowers, Foliage, and Raw Materials

This is your largest cost category and is fully deductible as a direct cost of sales:

• Fresh-cut flowers, dried flowers, and preserved blooms
• Foliage, greenery, and ferns
• Potted plants used in arrangements
• Ribbon, twine, wire, foam (OASIS), and floral tape
• Vases, vessels, urns, and containers purchased for client work
• Candles, lanterns, and decorative props included in arrangements

These are direct costs — money spent on materials that go directly into the work you sell to clients. Record every purchase with receipts.

Tools and Equipment

• Floral knives, scissors, snippers, and pruning tools
• Stem cutters and wire cutters
• Floral arrangement tools and accessories
• Conditioning buckets, flower food, and preservatives
• Workspace equipment (work benches, cold storage units)

Larger equipment items such as a refrigeration unit or commercial van are claimed through the Annual Investment Allowance (AIA), allowing you to deduct the full cost in the year of purchase.

Vehicle and Delivery Costs

Floristry is a delivery business as much as a design one. You can claim:

• 45p per mile for the first 10,000 miles in your personal vehicle (25p thereafter)
• Alternatively, actual costs: fuel, insurance, MOT, servicing — proportionate to business use
• Commercial van running costs (if used exclusively or predominantly for business)
• Courier and delivery service costs

Keep a mileage log: date, destination, purpose, and miles driven. Wedding delivery routes, market runs, and supplier trips all count.

Venue Setup and Off-Site Work

• Access charges for venue setup where you are not reimbursed
• Hired equipment (arches, stands, trestle tables) for events
• Overnight accommodation for multi-day destination events (where genuinely necessary)

Packaging and Presentation

• Bouquet wrap, tissue paper, cellophane, and gift bags
• Ribbon, tags, and branded packaging
• Boxes for transporting large arrangements

Marketing and Promotion

• Website design, hosting, and domain registration
• Professional photography of arrangements and weddings
• Social media advertising
• Stall fees for wedding fairs and markets
• Printed marketing materials, business cards, and look books
• Listing fees on directories and booking platforms

Professional Services and Memberships

• Accountant and bookkeeping fees
• Membership of professional bodies (British Florist Association, Interflora membership fees)
• Training courses, floristry masterclasses, and workshops
• Insurance (public liability, goods in transit, equipment)

Studio or Workshop Costs

If you rent a studio or workshop:

• Full rent and utility costs are deductible as business expenses

If you work from home:

• Claim a proportion of household costs (electricity, broadband, water) based on the proportion of your home used for work
• HMRC's flat rate of £6/week is available as a simpler alternative

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Record Keeping

Keeping thorough financial records is a legal requirement, and for florists with many small daily purchases, it requires discipline. HMRC can request records up to five years after the Self Assessment filing deadline (keep them for six to be safe).

What to keep:

• All sales invoices (even for market stalls — record cash sales)
• All purchase receipts (flowers, supplies, packaging, tools)
• Bank statements
• Mileage logs
• Contracts for wedding and event bookings
• Receipts for any training or professional development

Many florists find it helpful to:

• Photograph receipts on the spot with a mobile app (FreeAgent, Dext, and Receipt Bank all do this)
• Open a separate bank account for business income and spending
• Set aside time weekly to update records rather than leaving it to January

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Self Assessment: Filing Your Return

Self Assessment runs annually. You file a return covering the previous tax year (6 April to 5 April) and pay any tax owed.

Key dates:

• 5 April — tax year end
• 5 October — registration deadline if new to self-employment
• 31 October — paper return deadline
• 31 January — online return deadline AND tax payment deadline
• 31 July — second payment on account

Payments on account: Once your tax bill exceeds £1,000, HMRC asks you to make advance payments toward the next year's bill in two instalments (January and July). This is a common shock for florists who have a strong wedding season and a bigger-than-expected year-end bill. Save approximately 25–30% of your profit throughout the year to avoid this catching you out.

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VAT for Florists

The VAT registration threshold for 2025–26 is £90,000 in taxable turnover over any rolling 12-month period. Many event florists — particularly those focused on weddings and high-end events — could approach this threshold during busy seasons. Monitor your rolling 12-month income carefully.

Once registered:

• You add 20% VAT to your fees
• You reclaim VAT on business purchases (flowers from wholesale suppliers registered for VAT, van hire, equipment, etc.)
• You file quarterly VAT returns via MTD-compatible software

If you serve primarily corporate clients who can reclaim VAT, early voluntary registration may be beneficial. If your clients are mostly private individuals (wedding couples, for example), adding 20% to your prices is a more sensitive matter. Consult an accountant before making this decision.

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National Insurance Contributions

Class 2 NI: £3.50 per week (2025–26). Collected via Self Assessment if profits exceed £6,845 (the Small Profits Threshold). Voluntary if below this — but paying Class 2 protects your entitlement to the State Pension and some contributory benefits.

Class 4 NI:

• 6% on profits between £12,570 and £50,270
• 2% on profits above £50,270

Both are calculated and collected when you file your Self Assessment return. Factor them into your monthly savings alongside Income Tax.

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Making Tax Digital (MTD)

From April 2026, self-employed florists with income over £50,000 must use Making Tax Digital for Income Tax. The threshold falls to £30,000 from April 2027.

Under MTD, you will need to:

• Keep digital records using HMRC-approved software
• Submit quarterly updates to HMRC
• Complete an end-of-year finalisation

If your income is near or above these thresholds, switching to MTD-compatible accounting software now is the right move. FreeAgent, QuickBooks, and Xero are all approved and handle MTD submission automatically.

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Key Takeaways

• Register with HMRC as self-employed once floristry income exceeds £1,000
• Flowers, foliage, and raw materials are direct costs — claim all of them
• Keep receipts for every purchase, even small ones — they add up
• File Self Assessment and pay tax by 31 January each year
• Set aside 25–30% of profits monthly for your tax bill
• MTD applies from April 2026 if income exceeds £50,000
• Consult an accountant — the cost is itself a deductible expense

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