BIRDS ACCOUNTANTS
BIRDS ACCOUNTANTS
Personal trainers · fitness instructors · online coaches · UK-wide
What to report, what you can claim and how much to put aside, whether you rent gym space, train outdoors or coach online.
Written by Nicola Bird, CIMA-qualified accountant. Last checked 10 November 2026.
Most personal trainers who pay a gym rent or floor fee and find their own clients are self-employed. Instructors employed by a gym and paid by the hour are employees for that work, and tax comes off through PAYE. Many PTs have both. Only your self-employed income goes in the business part of your tax return.
If your self-employed and property income together goes over the threshold, you will need to keep digital records and send quarterly updates. Read Making Tax Digital for sole traders explained.
These are the rates for England, Wales and Northern Ireland. Scotland has its own Income Tax bands, but National Insurance and the allowances are the same.
| 2025/26 | 2026/27 | |
|---|---|---|
| Trading allowance (gross self-employed income) | £1,000 | £1,000 |
| Personal Allowance (tax-free income) | £12,570 | £12,570 |
| Income Tax basic rate (£12,571 to £50,270) | 20% | 20% |
| Income Tax higher rate (£50,271 to £125,140) | 40% | 40% |
| Class 4 National Insurance on profits £12,570 to £50,270 | 6% | 6% |
| Class 4 National Insurance on profits over £50,270 | 2% | 2% |
| Class 2 small profits threshold (Class 2 treated as paid above this) | £6,845 | £7,105 |
| Voluntary Class 2 if profits are below the threshold | £3.50 a week | £3.65 a week |
Making Tax Digital for Income Tax: if your qualifying income (self-employment plus property, before expenses) was over £50,000 in 2024/25, you have had to use it since 6 April 2026. Over £30,000 in 2025/26 means you start on 6 April 2027, and over £20,000 in 2026/27 means you start on 6 April 2028. Sources: GOV.UK National Insurance rates, GOV.UK Income Tax rates, GOV.UK Making Tax Digital.
Yes. If you are self-employed and pay a gym rent or floor fee to train your own clients, it is an allowable business expense.
Usually not your first qualification, because it gives you new skills to start the business. CPD and courses that update skills you already use can usually be claimed.
Ordinary sportswear and trainers are not allowable, because HMRC treats them as everyday clothing. Branded kit with your logo can be.
No. Food and supplements you take yourself are personal costs, even if staying fit helps your work.
Using HMRC's simplified rates, 45p a mile for the first 10,000 business miles in a tax year and 25p after that, for travel to clients and between sites.
For 2026/27, Income Tax is 20% and Class 4 National Insurance is 6% on profits between £12,570 and £50,270 in England, Wales and Northern Ireland. Class 2 is treated as paid once profits are over £7,105.
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Related: Accountant for PTs, fitness and yoga teachers · What's new for fitness and yoga · Tax Buddy app
This page is general information, not tax advice. Get in touch about your own situation.
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