The test is still “wholly and exclusively” for the trade. If something is mixed use, claim the business share and write down how you split it. You cannot claim the trading allowance of £1,000 and actual expenses in the same year.
Think “would I buy this if I had no clients?” If yes, it is probably personal. If no, you are closer to a claim.
What personal trainers can usually claim
| Expense | Claimable? | Notes | Keep |
|---|---|---|---|
| Gym desk fee or room hire | Usually yes | Paying to use space with clients. | Gym invoices |
| REPs/CIMSPA insurance and membership | Usually yes | Required to trade. | Policy and membership |
| CPD and first-aid that keep you practising | Usually yes | Current trade. A career-change degree is not. | Course invoices |
| Bands, kettlebells, TRX you own | Usually yes | Kit for sessions. | Receipts |
| Travel between clients or to a one-off hire | Usually yes | Business journeys. Not home to your usual gym. | Mileage log |
| Website, scheduling software, Stripe fees | Usually yes | How you get paid and booked. | Statements |
| Park pitch or hall hire for bootcamps | Usually yes | Space for the session. | Council or hall invoices |
| Phone and broadband (share) | Sometimes | Client comms and online coaching. | Bills plus split |
| Gym membership | Sometimes | Desk fees yes. A retail membership you would have anyway is only the business share, if any. | Honest note of use |
| Ordinary trainers and leggings | No | Everyday clothes. | n/a |
| Your own protein and supplements | No | Personal consumption. | n/a |
| Client smoothies and “accountability coffees” | No | Entertaining. | n/a |
Open a printable checklist for this trade.
What you cannot claim
- Everyday gym kit and trainers.
- Supplements you swallow.
- Travel from home to the gym you use as your regular workplace.
- A personal PT you hire for your own training, unless it is a genuine course of instruction that improves how you coach (that is a high bar).
- Fines and penalties.
Trade-specific traps
- Claiming 100% of a leisure-centre membership you also use to train yourself at 6am.
- Twelve-week packages taken as income in the wrong year if you are not on cash basis and you have not thought it through. Most PTs are cash basis: it counts when paid.
- Online sales sitting in a PayPal you never added to turnover.
- Mileage that includes your own training commute.
- No CPD invoices because a mate “put you on the course”. Still a cost if you paid.
Records that actually help in this trade
Diary plus payment processor is the spine. If clients pay cash in the car park, write it that night. Keep desk-fee invoices from the gym. For mileage, only log journeys that are for clients or hires, not your own workout.
Mileage, if you use simplified expenses in 2026/27, is 55p per mile for the first 10,000 business miles, then 25p. That replaced 45p from 6 April 2026. Ordinary commuting is still not claimable. See the mileage guide and home office costs.
← Back to the personal trainer tax overview · Self Assessment for personal trainers
Common questions
Can I claim trainers?
Ordinary trainers no. They are clothing you can wear anywhere.
What about a park bootcamp pitch fee?
Yes. It is the cost of the space you used to earn the session fees.