Tax Guide for Personal Trainers and Fitness Instructors
The Business Side of Personal Training
You got into personal training because you love helping people get fitter and healthier. But if you are working for yourself — and most PTs do — you are also running a business. That means registering as self-employed, keeping records, claiming expenses, and filing a Self Assessment tax return.
This guide covers everything a self-employed personal trainer or fitness instructor needs to know about tax for the 2025/26 tax year.
Employed vs Self-Employed: Which Are You?
This is the single most important question to get right. HMRC has been looking more closely at the fitness industry in recent years.
Signs you are self-employed: You choose your own clients and set your own prices, decide when and where you work, can hire someone else to deliver sessions, provide your own equipment, and can work for multiple gyms simultaneously.
Signs you are employed: The gym tells you which classes to teach and when, you must follow their programme, you cannot send a substitute, you are paid through payroll, and you receive holiday or sick pay.
If HMRC investigates and decides you were actually employed, the gym faces a bill for unpaid PAYE, NI, and penalties. It can affect you too. If you are unsure, HMRC's Check Employment Status for Tax (CEST) tool can help.
Rent-a-Space Arrangements
Many PTs pay the gym a fixed fee or percentage for the right to use their facilities. The rent you pay is a business expense, and your income is what clients pay you — not what is left after the gym takes its cut. If a client pays you £50 and you pay the gym £15, record £50 income and £15 expense. Do not just log the £35 difference.
If you pay for a gym membership that you also use for personal workouts, it is not fully claimable. But if you must hold a membership solely to train clients at that gym, you have a stronger case.
Expenses You Can Claim
Equipment
Claimable items include resistance bands, TRX straps, kettlebells, dumbbells, medicine balls, mats, foam rollers, agility ladders, cones, skipping ropes, heart rate monitors, and portable speakers. More expensive equipment goes through capital allowances — the Annual Investment Allowance of £1 million means you can normally claim the full cost in the year of purchase.
Insurance and CPD
Professional indemnity and public liability insurance are fully claimable. CPD courses that maintain or update existing skills are claimable: Level 3/4 qualification renewals, REPs or CIMSPA registration fees, specialist courses (pre/post-natal, sports massage), first aid, and workshops. Courses that expand your PT skills — like adding nutrition coaching — should generally qualify.
Clothing and Supplements
HMRC's clothing rule is strict: everyday clothing is not claimable, even if you only wear it for work. Branded clothing with your actual business name or logo is more likely to be accepted. Supplements bought specifically for client demonstrations or samples are claimable. Products for your own consumption are not.
Marketing, Phone, and Travel
Website hosting, social media advertising, business cards, booking system subscriptions, and email marketing tools are all claimable. Claim a reasonable proportion of your phone bill for business use. Travel to clients' homes or between gym locations is claimable — use HMRC's mileage rates (45p per mile for the first 10,000, 25p after that) or actual vehicle costs.
Software and Home Office
Software and apps for your business are claimable — client management software, coaching platforms, workout programming apps, and accounting software including Accounted. If you do admin from home, claim a flat rate of £10-£26 per month depending on hours worked.
National Insurance
As a self-employed PT, you pay Class 2 NI at £3.45 per week (if profits exceed £6,725) and Class 4 NI at 6% on profits between £12,570 and £50,270, then 2% above that. Both are calculated through Self Assessment.
The £1,000 Trading Allowance
If your total self-employment income is under £1,000, you do not need to register or pay tax on it. If your income is above £1,000, you can still use the allowance as a flat £1,000 deduction instead of claiming actual expenses — but this only helps if your real expenses are under £1,000.
Keep Records, Stay Ahead
Good record-keeping makes everything easier. Log income from every client, keep receipts for every purchase, and track mileage from day one. If you want to make this painless, try Accounted. Start your free trial and let Penny, our AI bookkeeper, categorise your income and expenses as they happen. When Self Assessment time comes around, your numbers are already there — no shoeboxes, no spreadsheets, no stress.
Related Reading
View our pricing and start your free 30-day trial today.
Accounted is built for UK sole traders — bookkeeping, tax, and MTD compliance in one place. See how it works →
Business & Operations Advisors
Our business advisors cover the practical side of running a UK sole trader business — from HMRC registration to managing growth. Content is written for real business owners in plain English, not accountants.
Ready to try Accounted?
Join UK sole traders who are simplifying their bookkeeping and tax.
Start your 14-day free trial