yeah i do it. and my advice to anyone is DO IT!!!! as soon as you feel that DJing is definitely your job. there was a period i didn't do it but i kept my reciepts and when i eventually got round to doing the accounts for that period and paying tax i felt like a big weight had been lifted. i was constantly worried that the tax man would find out.
once you've done it, it becomes alot easier to do your accounts every year actually. plus it opens doors to mortgages and hp.