Don’t know if this is a stupid question but I’m self employed as a ‘therapist’ for my escorting, I also completed some courses in beauty therapy as I want to do this on the side. Can I list my beauty expenses with my escort expenses? I’m listed as a ‘therapist’ but not specified, so would this be allowed? Or would it be separate?

 But it’s duality of purpose ?

Yes you can.  I am a therapist part time and part time massage HE.  I have an accountant that does all my books for me.  I have claimed for my courses, kits, equipment and all my sex work expenses too. 

I do however keep a appointment book that has several columns for each day (same as any salon/spa) of which I devide into 2 columns, 1 for sex work and 1 for my legit business.  So my accountant can see what I am earning daily for each business.

But they all out through as Beauty Therapy on my tax return and the HMRC know that I am part time sex worker, and it's all totally ok with them.  They don't give a shit as long as you pay your taxes.

Massage is a part of skin beauty therapy. Whatever body parts get "rubbed" during during a legit massage is between your client and you. HMRC doesn't care of you're rubbing his balls or his arm in exchange for money. I don't understand why would you consider your HE massage to be in a different "umbrella" than any other of your skin beauty treatments (?) (unless your accountant wants to charge you more and file for two different self employments). In the OP's case she's an escort doing massage on the side, so she would need to file for two  businesses -escort and massage therapist- . I mean... how would she explain HMRC her aromatherapy lotions and her sports massage course are deductible expenses of an escort? I know.. it's a bit of a grey area but not really. Unless of course she offers legit massage as part of her escort services,then she would file for one business only, however... if she has two websites, one for escorting and another with a different name offering legit massage therapy that is considered as running two different businesses.

As I understand it the tax return contains all sources of income for an individual be it 2 business or more. Your accountant will draw up accounts for both, combine the taxable income. The taxable income for each business being income minus expenses for that business.

Expenses wholly and solely.

Some people speculate gym membership, botox, general beauty treatments are allowable. That will be up to them to support if ever questioned. Until questioned anything can be put into expenses.

Years ago I remember a discussion on a different forum about what people can take through airport customs. Folk walk through with all sorts in pockets, unless stopped and these days of course scanners are getting much cleverer it doesn't mean whatever they are carrying is allowed. Yet 'I've gone through with this' was being given as advice.

Around this time I had reason to meet a  drug user in recovery who travelled many times with a very illegal drug in their back pocket. Never ever stopped.