Making Tax Digital for Personal Trainers & Fitness Instructors

If you're a self-employed personal trainer, yoga instructor, fitness coach, or gym-based freelancer, Making Tax Digital for Income Tax will affect you. From April 2026, sole traders earning over £50,000 must keep digital records and submit quarterly updates to HMRC.

The threshold drops to £30,000 in 2027 and £20,000 in 2028 — so even if you're not caught this year, you likely will be soon.

Does this apply to me?

• Self-employed PT or instructor — yes, if your gross income is over the threshold
• Employed by a gym — no, this is for self-employed people only
• Mix of employed and self-employed — MTD applies to the self-employed income only, but all your self-employed income streams count toward the threshold
• Limited company — no, this is for sole traders

If you do one-to-one sessions, group classes, online coaching, and sell nutrition plans, all of that is self-employed income and it all adds up toward the threshold.

Already VAT registered? If you're registered for VAT, you're likely already using MTD-compatible software for your VAT returns. That software may also support MTD for Income Tax — check with your provider first. Flonancial is designed for sole traders who aren't already using accounting software.

What do I need to do?

Four times a year, submit a summary to HMRC: your total income, your total expenses, and any other business income. You still complete your annual Self Assessment — these are additional updates, not a replacement.

You are not paying tax four times a year. Quarterly updates are reporting only. Your actual tax bill is still calculated and paid annually.

What records do I need?

Digital records of every business transaction — date, amount, and description. A spreadsheet works perfectly. A notes app or paper diary on its own doesn't meet the requirement.

Common expenses for PTs and fitness professionals

• Gym or studio hire for client sessions
• Equipment purchases (bands, mats, weights, kettlebells, stopwatches)
• Insurance (public liability, professional indemnity — typically £40–£60/month)
• Qualifications, CPD courses, and certifications (to update existing skills — not to start a new line of work)
• Marketing and social media advertising
• Phone and data costs (business use)
• Travel between clients or venues
• Software subscriptions (programming, scheduling, payment platforms)
• Music subscriptions used in classes
• Sound equipment for group sessions
• Professional body memberships (CIMSPA, REPs)

What you cannot claim

A few common gotchas for PTs:

• Personal gym membership — even though you work in a gym, your own gym membership is a personal expense, not a business one. However, hiring gym space for client sessions is deductible. The distinction matters.
• Everyday activewear — leggings, trainers, and t-shirts you could wear outside of work are not claimable. Branded uniforms or specialist protective wear are.
• Courses to start a new business area — CPD that updates your existing PT skills is fine. A course to become, say, a nutritionist when you're not already one is not claimable as a business expense.

Seasonal income

Many PTs see income spike in January and drop off in summer. You still need to submit quarterly regardless, even if a quarter is quiet. If you made less than expected, you just submit lower figures — there's no minimum.

Do I need accounting software?

No. If you already track your sessions, income, and costs in a spreadsheet, you just need bridging software to send the totals to HMRC. You don't need to switch to a full accounting platform or pay a monthly subscription.

Flonancial is free bridging software. Upload your spreadsheet, pick the cells with your totals, and submit directly to HMRC.

Getting started

If you keep a spreadsheet of your income and outgoings, you're already most of the way there. If you don't, download the free Flonancial spreadsheet template — it's set up with income and expense columns and a Flo tab that auto-calculates your totals for HMRC. Create a free Flonancial account and handle your quarterly updates in minutes.