Who this is for
Self-employed PTs, online coaches, and people who mix gym-floor sessions with Zoom. Also for PTs who pay a desk fee or a cut of each session to a gym.
If the leisure centre employs you and issues a payslip, that work is PAYE. Bootcamps you run yourself on Sunday morning are not.
What is the same for every sole trader
If you work for yourself you register with HMRC, keep a record of what came in and what you spent to earn it, and file a Self Assessment return. Tax is on profit, not turnover. The 2026/27 personal allowance is £12,570. Class 4 National Insurance is 6% between £12,570 and £50,270, then 2% above that. The online filing and payment deadline for the 2025/26 return is 31 January 2027.
What is different if you are a personal trainer
Gym access is the classic PT argument. If you pay a contractor desk fee to use the floor with clients, that is rent. If you hold a retail membership you would keep even with no clients, claiming 100% is a stretch. A fair business share can be justified if you can explain it.
Clothing is worse. Ordinary trainers and leggings fail the wholly and exclusively test. A branded kit you would not wear elsewhere is a narrower maybe. Do not build a tax claim out of Gymshark haul videos.
Online coaching, eBooks and programmes are still your trade if you are the one selling them. Platform fees (PayPal, Stripe, a course host) are expenses. The full sale is turnover.
Worked example
A PT takes £34,000 (sessions and two online programmes). Desk fees £3,600. Insurance and memberships £420. CPD £480. Kit £400. Software and card fees £720. Mileage to a second site £800. Phone share £380. Total expenses £7,800.
| Typical year | Amount |
|---|---|
| Turnover | £34,000 |
| Gym desk fees | £3,600 |
| Software and card fees | £720 |
| Insurance and professional membership | £420 |
| CPD | £480 |
| Kit | £400 |
| Mileage to second site | £800 |
| Phone share | £380 |
| Total expenses | £7,800 |
| Taxable profit | £26,200 |
| Income Tax | £2,726 |
| Class 4 NI | £817.80 |
| Estimated bill | £3,543.80 |
Figures use 2026/27 England, Wales and Northern Ireland rates, full personal allowance, no other income. Scotland uses different bands. Run the calculator with your own numbers.
Gym-floor PT plus some online, England, cash basis.
Making Tax Digital
Package sales can shove gross income over a threshold in one month. MTD looks at the year. If you sold a lot of 12-week plans, check total receipts before expenses, including online, not just the gym diary.
See does Making Tax Digital apply to me? and the sole trader MTD guide.
Next steps
- What personal trainers can claim as expenses
- How Self Assessment works for personal trainers
- Printable expense checklist
- Deadline calendar
- How much tax to set aside
Related trades
- Freelancer tax: Invoices, platform fees, home office, and MTD if your gross income is already over the line.
- Beauty therapist tax: Mobile vs salon, treatment products, insurance, and mileage between houses.
- Photographer tax: Bodies and glass, second shooters, travel to jobs, and editing software.