Dog walking and pet sitting is one of the fastest-growing self-employment sectors in the UK. Whether you're walking dogs part-time alongside a day job or running a full-time pet care business — if you're earning money, HMRC wants to know about it. This guide covers everything you need to know about tax, expenses, and staying legal.
Contents
When to Register with HMRC
You must register as self-employed if you earn more than £1,000 from dog walking or pet sitting in a tax year. That's roughly 2-3 regular clients paying £10-15 per walk.
Many pet carers start casually, but the income adds up fast. Five daily walks at £12 each = £300/week = £15,600/year. That's well above the registration threshold and into tax-paying territory.
Register within 3 months of starting. See our registration guide.
Licensing and Legal Requirements
Dog walking regulation varies by local authority, but here's what you need to know:
Animal boarding licence
If you provide home boarding (dogs stay at your house), you need an animal boarding licence from your local council. This typically costs £150-£400 and involves a home inspection. The cost is a claimable business expense.
Dog walking — no licence required (usually)
Most councils don't require a licence for dog walking alone. However, some parks limit the number of dogs one person can walk (commonly 4-6). Check your local byelaws.
Essential requirements
- Public liability insurance — absolutely essential (£100-£200/year). Covers you if a dog in your care injures someone, damages property, or causes an accident
- Care of Dogs insurance — covers vet bills if a dog is injured in your care
- Key holder insurance — if you hold clients' house keys
- DBS check — not legally required but many clients expect it
- First aid training (canine) — not required but strongly recommended
All of these costs are claimable as business expenses.
Allowable Expenses for Dog Walkers & Pet Sitters
Equipment and supplies
- Leads, harnesses, and collars (spare/backup sets)
- Poo bags (yes, claimable)
- Treats (for training/reward during walks)
- Water bottles and portable bowls
- Towels and cleaning supplies
- Hi-vis vests or jackets (for visibility on roads)
- Waterproof clothing and boots (work-specific)
- Torch/headlamp (winter walks)
- GPS tracker (for off-lead walks in unfamiliar areas)
- Dog crates or car barriers for vehicle
Business costs
- Public liability insurance
- Care of Dogs insurance
- Key holder insurance
- DBS check
- Animal boarding licence (if applicable)
- Canine first aid training
- Pet behaviour courses
- Professional body membership (e.g., National Association of Pet Sitters and Dog Walkers)
- Phone costs (business proportion — you'll use your phone constantly)
- Scheduling/booking software
- Website, social media ads, leaflets
- Business cards
- Accounting software or accountant
- Platform fees (Rover, Tailster, etc.)
For pet sitters specifically
- Pet food (if provided by you, not the owner)
- Cleaning products
- Pet beds, blankets (if you supply them for boarders)
- Secure fencing or garden improvements (for home boarders — capital allowance)
- CCTV or pet cameras (for monitoring and client updates)
Vehicle and Travel Costs
If you drive to collect dogs or travel between clients:
Mileage (simplified method)
- 45p per mile (first 10,000 business miles)
- 25p per mile thereafter
- Keep a log: date, from, to, miles, purpose
Actual costs (alternative)
- Fuel, insurance, MOT, servicing, repairs
- Claim business-use proportion
- Car seat covers, boot liners, dog guards — fully claimable if for business use
Most dog walkers do well with the simplified mileage method — it's less admin. But if you've invested in a van specifically for the business, actual costs may save more. See our Mileage Allowance Guide.
💡 Car cleaning: If you regularly clean your car because of muddy dogs, the cleaning costs are claimable (business proportion). Keep receipts from the car wash or claim cleaning products.
Home Boarding Deductions
If dogs stay at your home, you can claim a proportion of household costs:
Simplified flat rate
| Hours worked from home per month | Monthly allowance |
|---|---|
| 25–50 hours | £10 |
| 51–100 hours | £18 |
| 101+ hours | £26 |
Actual costs (proportional)
- Heating and electricity (proportion — boarder dogs use energy too)
- Water bills (proportion — washing, drinking)
- Home insurance increase (if your insurer charges more for boarding)
- Wear and tear on flooring, furniture (reasonable proportion)
For home boarders running the business full-time, actual costs usually work out better. See our Working from Home Guide.
Platforms and Apps
Popular platforms like Rover, Tailster, Borrowmydog, and PetBacker connect you with clients but take a commission.
Tax treatment
- Commission fees are deductible. If Rover takes 20%, claim that as an expense
- Declare gross income. Report what clients pay (including the platform fee), then deduct the fee
- Platforms report to HMRC. Under DAC7, platforms share your earnings data. HMRC knows what you earned
- Multiple platforms = one tax return. Combine all income
Going direct
Many walkers/sitters start on platforms then convert clients to direct bookings. You avoid the platform fee, but ensure you keep proper records. Use proper invoicing — our invoicing guide explains what to include.
Tax-Saving Strategies
1. Track every small expense
Dog walking has lots of small, frequent expenses — poo bags, treats, car washes, parking. Individually small, they compound over a year. Use a phone app to snap receipts immediately.
2. Consider the trading allowance vs. actual expenses
If you earn between £1,000 and £2,000 and have few expenses, the £1,000 trading allowance might save you more than claiming actual expenses. Calculate both ways.
3. Combine with other pet services
Adding pet sitting, home boarding, or dog grooming to your services increases income without proportionally increasing costs. All costs remain claimable under the same self-employment.
4. Set aside tax money from day one
Move 25-30% of every payment into a savings account immediately. Don't wait until January to figure out your tax bill. See our savings guide.
5. Pension contributions
Even modest pension contributions reduce your tax bill. A self-employed dog walker earning £25,000 who puts £2,000 into a SIPP saves £400 in tax — and builds retirement savings. See our Pension Guide.
Making Tax Digital (MTD)
From April 2026, those earning over £50,000 must use MTD-compatible software. The threshold drops to £30,000 from April 2027.
Most dog walkers/pet sitters won't hit these thresholds immediately, but digital record-keeping is still smart. It makes your annual tax return much easier and prepares you for when the threshold drops further.
See our Best MTD Software Guide.
Track Your Pet Business Finances
Our Freelancer Tax Tracker Spreadsheet handles income, expenses, mileage, and tax calculations — built for UK sole traders. Perfect for managing multiple clients across walks and boarding.
Get the Tax Tracker — £9Summary: Dog Walker / Pet Sitter Tax Checklist
| Task | When |
|---|---|
| Register as self-employed | Within 3 months (if earning over £1,000) |
| Get public liability insurance | Before first client |
| Get animal boarding licence | Before offering home boarding |
| Keep digital records | Every walk / every payment |
| Set aside tax money | Every payment received (25-30%) |
| File self-assessment | By 31 January each year |
| MTD quarterly updates | From April 2026 if over £50k |
| Pay tax bill | 31 January (+ 31 July for payments on account) |