Personal training has become a popular career choice in the UK. With nearly 14,000 registered personal trainers, the profession continues to expand as more people prioritise fitness and well-being. A significant percentage of personal trainers are women, and while some work as employees in gyms, the majority choose to work independently. In fact, approximately 80% of personal trainers are self-employed, often operating as sole traders.
Becoming self-employed offers freedom, flexibility, and the ability to control your own business. Personal trainers can earn between £20 and £40 per hour, with top professionals charging over £100 per hour. The job is appealing to those who love fitness and helping others, but it also comes with responsibilities. One of the most important is understanding how to manage taxes and what expenses can be deducted to reduce tax bills.
Tax Responsibilities for Sole Trader Personal Trainers
When working as a self-employed personal trainer, you are responsible for reporting your income and paying taxes. This is usually done through the Self Assessment system, where you submit your earnings and deduct any eligible expenses. Understanding which expenses are allowable can significantly reduce the amount of tax you owe and increase your take-home pay.
Self-employed individuals in the UK are entitled to a tax-free personal allowance, which is the amount of income you can earn before you pay income tax. For most people, this is £12,570 per year. Income above that amount is taxed, but you can reduce your taxable income by claiming allowable expenses related to your business.
Understanding Allowable Expenses
Allowable expenses are costs that are “wholly and exclusively” for the purpose of your business. This means the expense must relate specifically to your work as a personal trainer and not to your personal life. If you use an item for both business and personal purposes, only the business-use portion can be claimed. You must make a reasonable and justifiable estimate of the business usage and keep supporting records.
Examples of allowable expenses for personal trainers include equipment, facility rentals, travel costs, office expenses, and more. The next sections break down these categories and explain what you can and cannot claim.
Equipment and Training Tools
One of the most common expenses for personal trainers is training equipment. These are the tools used during client sessions and could include:
- Dumbbells and kettlebells
- Resistance bands
- Exercise balls and yoga mats
- Skipping ropes
- Stopwatches and timers
- Sound equipment or music for classes
If the equipment is used exclusively for client sessions or classes, it is fully deductible. However, if you also use it for personal workouts, you must apportion the cost accordingly. Keep receipts and records of how the equipment is used in your business, as this will help you calculate your claims and provide evidence if required by HMRC.
Gym Memberships and Studio Hire
Many personal trainers work in gyms or rent fitness studios to deliver their services. If you pay for gym membership solely to train clients, or if you rent a space specifically for client sessions, these costs can be claimed as business expenses.
However, if you use the gym or studio for personal workouts as well, you can only claim the business-related proportion. For example, if half of your time in the gym is spent training clients and half is for your own exercise, only 50% of the membership fee can be claimed. The same rule applies to hiring space in a boxing gym or similar facility. You must make a fair calculation of business use and keep documentation to support your claim.
Travel and Mileage
Travel is another area where personal trainers can claim expenses, especially if you travel to different locations to train clients. However, there are specific rules depending on how and where you work.
If you are based at a single location, such as a specific gym or studio, travel between your home and that location is not deductible. This is considered commuting, which is not allowed as a business expense. On the other hand, if you travel to various locations, such as parks, client homes, or temporary venues, the cost of those journeys may be claimed.
You can claim travel expenses in several ways:
- Using your own vehicle: You can use HMRC’s mileage rates to calculate your claim. The rates are currently 45p per mile for the first 10,000 business miles and 25p per mile thereafter. If you use a motorbike, the rate is 24p per mile.
- Using public transport: Bus, train, and taxi fares for business-related journeys can be claimed, but you must keep the tickets or receipts.
- Parking fees, tolls, and congestion charges: These can also be claimed if they are part of a business journey.
Remember, you must not claim to travel to and from your regular place of work. Only travel that is directly related to business activity is allowable.
Home Office Costs
Even if most of your training sessions happen in gyms or parks, your home may still serve as the base for your business operations. This is where you may handle admin tasks, client bookings, financial tracking, and workout planning. If you work from home in this way, you may be able to claim a portion of your household expenses.
There are two ways to claim home office costs:
- Actual cost method: Calculate the percentage of your home used for business and apply it to your bills. This might include rent, mortgage interest, utilities, internet, phone, and council tax.
- Simplified expenses method: Use a flat rate set by HMRC based on the number of hours per month you work from home. This removes the need to calculate percentages for each bill.
You can also claim for office supplies such as pens, notebooks, printer cartridges, or folders used exclusively for your business.
Clothing and Uniforms
Not all clothing worn during work can be claimed as an expense. HMRC does not allow deductions for clothing that could be worn outside of work, even if it is worn while training clients. For example, standard sports leggings or trainers are not considered business expenses because they are not exclusive to the work environment.
However, there are exceptions:
- Clothing that is clearly branded with your business name or logo
- Uniforms that are required for professional appearance and cannot be used personally
- Protective gear used during client training sessions, such as boxing gloves, pads, or shin guards
Again, the expense must be necessary for your business and not used for personal activities.
Courses and Continued Education
Personal trainers often take additional courses to develop their skills or stay up to date with the latest fitness techniques. If the course enhances the knowledge or skills you use in your current business, it may be an allowable expense.
Examples of claimable courses include:
- Advanced training in strength and conditioning
- Nutrition for fitness professionals
- Specialisation in injury prevention or rehabilitation
- Workshops for yoga or Pilates instruction
However, courses that are unrelated to your current services or are aimed at helping you switch careers are not deductible. For example, if you take a course in life coaching while still working as a personal trainer, it may not be allowable. Subscriptions to relevant journals, fitness publications, or professional organisations can also be claimed if they are related to your current business activities.
Technology and Digital Tools
Managing a personal training business often requires the use of technology. If you subscribe to online tools or apps for booking, scheduling, client tracking, or accounting, these may qualify as business expenses.
Common deductible tools and subscriptions include:
- Online booking systems
- Fitness plan and tracking apps
- Video call platforms used for virtual sessions
- Cloud storage for client records or workout plans
- Email marketing tools or social media schedulers used to promote your business
If any tool is used for both personal and business reasons, only the business-use portion should be claimed.
Communications and Mobile Phones
If you use your phone or internet for business, part of those bills can be claimed. This applies to:
- Mobile phone usage for client calls, bookings, or messaging
- Data used for running your fitness business or managing social media
- Landline calls used for client communication
- Broadband if used to support online bookings, websites, or virtual sessions
As always, only the proportion of usage related to business can be claimed. You may need to review bills or usage reports to determine the split between business and personal use.
Key Expense Areas
Here’s a brief recap of some of the main expenses that personal trainers can claim:
- Equipment used solely for client training
- Gym or studio hire costs used exclusively for business
- Business travel, mileage, and public transport
- Home office costs including utility bills and office supplies
- Branded clothing and protective training gear
- Training courses and professional development
- Online tools, software, and technology subscriptions
- Mobile phone and internet used for business
These costs can be deducted from your income to reduce your taxable profits, but only if they meet the criteria set by HMRC. Keeping detailed records, calculating proportions accurately, and maintaining receipts are essential for successful and compliant claims.
Importance of Understanding All Allowable Expenses
Managing tax responsibilities as a self-employed personal trainer requires more than tracking earnings. Equally important is understanding all the expenses you are entitled to claim. Many trainers focus on obvious costs like gym fees or equipment, but miss less apparent expenses that are still fully allowable. Over time, these overlooked costs can significantly affect your tax bill.
We explore further categories of claimable expenses. From marketing and admin support to insurance and digital tools, understanding the full scope of allowable costs will help you keep more of your hard-earned income.
Marketing and Promotion Costs
Attracting and retaining clients is essential to growing a personal training business. Any costs related to advertising and promoting your services are considered business expenses. These can include:
- Social media advertising on platforms like Facebook, Instagram, or LinkedIn
- Google Ads targeting local audiences searching for fitness services
- Designing and printing flyers, leaflets, and posters
- Business cards and branded banners used at events
- Creating and maintaining a professional website
- Paying for a business listing in a local or online directory
Website costs can include domain registration, hosting services, and any paid themes or plug-ins. If you pay a third-party to manage your site, update content, or handle search engine optimisation, their fees are also deductible. All these promotional costs help generate business income and therefore qualify as allowable expenses.
Insurance Premiums for Fitness Professionals
Insurance is essential for self-employed personal trainers. It protects you and your clients in case of accidents, disputes, or claims. The good news is that insurance premiums related to your business are claimable.
Relevant types of insurance include:
- Public liability insurance, which protects you in case a client is injured during a session
- Professional indemnity insurance, which covers claims of negligence or bad advice
- Equipment insurance, if you own costly gear used for client sessions
- Business contents insurance, particularly if you operate from a home office or studio
- Personal accident insurance, depending on policy coverage
To ensure eligibility, the insurance must be directly linked to your business. Keep all policy documents and payment records for your annual Self Assessment return.
Accountancy and Bookkeeping Services
Many personal trainers manage their own finances, while others hire accountants or bookkeepers. If you pay someone to help with your Self Assessment tax return or to maintain your business accounts, their fees are allowable.
You can also claim:
- Fees for tax advice related to your personal training business
- Subscriptions to bookkeeping software or invoicing tools
- Online platforms used to track business income and expenses
- Cloud accounting apps that integrate with your bank account or help file your tax return
These costs are considered administrative overheads. Even if you only use these services for a short time during the tax year, you can still claim a portion of the costs.
Technology and Digital Subscriptions
Running a modern personal training business often involves using apps and platforms to streamline scheduling, communication, and client management. Expenses related to technology that supports your business are usually claimable.
Examples include:
- Appointment booking software for managing client sessions
- Client relationship management (CRM) tools
- Video conferencing software for remote coaching
- Email marketing services used for newsletters or client updates
- Fitness programming apps that help you design and share workouts
- Music licensing services if you play music during sessions or classes
Some personal trainers also subscribe to professional fitness forums, platforms for video editing client progress clips, or online client tracking portals. As long as the software is used for business purposes, the cost is deductible.
Mobile Phones and Communication Costs
Mobile phones are essential tools for many personal trainers. If you use your phone to book sessions, message clients, post on social media, or take calls related to your services, you can claim part of the cost.
Expenses can include:
- Monthly phone contract charges
- Additional minutes, data, or texts used for business
- Internet charges if used for uploading content or attending webinars
- Landline costs if the number is used for client calls or bookings
If you use your phone for both business and personal use, you must work out the percentage used for work. For example, if you estimate 60 percent of your usage is business-related, you can claim 60 percent of your total phone bill. Keep phone records or usage reports as supporting documentation.
Subscriptions and Memberships
You may belong to professional bodies or subscribe to trade magazines that provide industry insights, news, or training techniques. These costs are usually allowable if they directly relate to your current business.
Allowable subscriptions may include:
- Fitness industry memberships
- Online communities for certified trainers
- Professional development magazines
- Continuing education platforms
- Sports science journals that support your client services
Be sure to differentiate between personal-interest subscriptions and those that help you carry out or improve your services. Only the latter are acceptable for tax purposes.
Training and Professional Development
Self-employed personal trainers must regularly upgrade their skills and qualifications. Ongoing training ensures that you stay competitive and provide high-value services. Costs related to maintaining or improving existing knowledge are usually tax deductible.
Claimable training costs include:
- Short courses to expand on current expertise
- Online certifications for advanced fitness techniques
- In-person seminars or workshops
- Specialist training in areas like injury prevention or youth fitness
- First aid or CPR renewal courses if required for your work
- Access to virtual conferences for fitness professionals
If a course helps you improve the services you already provide, it is allowable. However, training aimed at helping you change careers or start an entirely different type of business is not usually permitted as a deduction.
Financial Services and Bank Fees
As a self-employed professional, you may use financial services or have a separate bank account for your business. Certain banking and finance-related charges are considered allowable if they relate solely to your business.
These might include:
- Monthly fees for a business bank account
- Charges for direct debit or standing order transactions
- Bank overdraft interest for business use
- Transaction fees from payment platforms such as PayPal or card readers
- Costs associated with setting up merchant accounts or online payment processing
- Loan interest on business finance agreements
As always, ensure that the charges are business-related and not tied to personal financial matters. Maintain accurate statements for reference.
Office Supplies and Admin Tools
Running a personal training business also involves some degree of paperwork. Whether you operate from home or a dedicated studio, you are likely to need basic office supplies and tools. These can be claimed if used solely for business administration.
Examples of allowable office expenses include:
- Printer paper and ink cartridges
- Envelopes, folders, or binders
- Pens, notebooks, or highlighters
- Diaries or planners used for client scheduling
- Whiteboards or presentation materials for group classes
These may seem like minor costs, but over a year they can add up. Keep receipts and record purchases to ensure you don’t miss these legitimate deductions.
Uniforms and Branded Apparel
If you wear specific clothing as part of your business identity, it may qualify as a tax-deductible expense. Branded clothing displaying your business logo, or garments required for health and safety, are usually acceptable.
Examples of allowable clothing include:
- T-shirts, hoodies, or jackets with your brand name
- Protective clothing required for specific activities, such as boxing gloves, shin guards, or mats
- Specific uniform pieces used only during client sessions
Standard workout clothing like trainers or leggings is not claimable unless it is part of a designated uniform or cannot be used for personal purposes.
Utilities and Premises Costs
If you operate from a rented studio or shared fitness space, the cost of that space can be claimed. This might include:
- Monthly rent for a fitness studio
- Utilities such as electricity and heating if paid separately
- Water and waste disposal services
- Business rates or service charges if applicable
- Repairs and maintenance for the studio space
If you work from home, only a proportion of your household bills can be claimed, based on how much space and time is used for business. You can also use simplified expenses to calculate this amount.
Keeping Records and Staying Organised
Claiming allowable expenses is only possible if you have adequate records. HMRC requires self-employed individuals to keep records of all income and business expenses for at least five years after the 31 January deadline following the end of the tax year.
To stay organised:
- Keep receipts and invoices for every business purchase
- Use a spreadsheet or accounting software to track expenses
- Log business mileage and transport use
- Record time spent working from home to support office expense claims
- Retain subscription or membership documents
Well-kept records not only support your tax return but also help you understand your business cash flow and profitability. Mistakes or missing documents can lead to penalties or missed deductions.
Applying Expense Rules in Real-Life Scenarios
Knowing which expenses are allowable is crucial, but applying these rules in everyday situations can be more complex. Many self-employed personal trainers face challenges in determining what qualifies and how to apportion mixed-use items. Understanding real-life examples helps clarify how HMRC rules translate into practice.
Example 1: Shared Equipment Use
Alex buys a high-end exercise bike to use during both client sessions and personal training. Since it’s not used exclusively for clients, only the business portion of the cost can be claimed. He estimates that 70 percent of usage is with clients, so he can claim 70 percent of the bike’s purchase price and maintenance costs as an allowable expense.
Example 2: Multi-Purpose Gym Membership
Leah uses a local gym to train clients but also works out there herself. She spends an average of ten hours a week training clients and five hours working out. Because two-thirds of her time is spent on business activities, she can reasonably claim 66 percent of the monthly gym membership fees.
Example 3: Business Travel by Car
Jake drives to outdoor training sessions, client homes, and hired studios. Over the year, he travels 8,500 business miles in his personal vehicle. He applies HMRC’s approved mileage rate of 45p for the first 10,000 miles, resulting in a claim of £3,825.
Example 4: Public Transport Costs
Hannah relies on public transport to visit different training locations across the city. She keeps all bus and train ticket receipts. Since her travel is directly related to client sessions, the full amount is claimable as a business expense.
Example 5: Home Office Use
Raj uses a spare room in his house to create client fitness plans and manage bookings. He works from home for around 25 hours a month. Using HMRC’s simplified expenses method, he claims a flat monthly rate based on hours worked, which reduces his admin burden and provides a consistent deduction.
Avoiding Common Tax Errors
Even the most diligent personal trainers can make errors when it comes to managing their taxes. Understanding where others often go wrong can help you avoid penalties and missed opportunities.
Mistake 1: Overclaiming Personal Items
Claiming expenses for items used mostly for personal purposes is a frequent mistake. Trainers often try to claim full mobile phone bills, gym gear, or travel to and from a regular gym. Unless these are used wholly for business, only the proportion related to business use can be deducted. Failure to apply this principle may raise red flags during an HMRC review.
Mistake 2: Not Keeping Receipts
One of the most common pitfalls is failing to keep records. Without receipts, you cannot support your claims. This not only jeopardises your deductions but can also lead to penalties in the event of a tax enquiry. It’s best to use digital tools to scan or store receipts in real-time.
Mistake 3: Missing Deadlines
Filing your Self Assessment tax return late or missing payment deadlines leads to automatic penalties. Even if you owe no tax, a late return results in a fine. Keeping a tax calendar or using reminders ensures you meet all HMRC submission and payment dates.
Mistake 4: Underestimating Income
Some trainers under-report income, especially when receiving cash payments. All business income must be declared, regardless of how it’s received. Not declaring all earnings can lead to serious consequences, including penalties or backdated tax bills.
Mistake 5: Overlooking Small Expenses
Minor costs, such as parking fees, stationery, or occasional equipment repairs, are often forgotten. However, these add up over the year. Tracking small but frequent costs can improve your deductions and reduce your overall tax liability.
Best Practices for Record Keeping
Accurate record keeping is the backbone of successful expense management. It ensures you’re prepared at tax time and able to support every claim you make.
Use a Dedicated Business Account
Keeping your business finances separate from your personal account makes it easier to track income and expenses. This reduces confusion and simplifies record keeping. Many self-employed trainers open a dedicated current account to process client payments and cover business-related costs.
Log All Business Activity
Maintain a written or digital log of your daily business activity. Record training sessions, travel, purchases, and client communication. This helps clarify the nature of each expense and assists in calculating usage proportions.
Track Mileage with a Logbook or App
If you travel by car or motorbike, log every business journey. Note the date, purpose, start and end location, and total miles travelled. Using a mileage tracker app can streamline the process and generate reports for your tax return.
Keep Digital Copies of Receipts
Paper receipts fade or get lost easily. Taking photos or using scanning apps can help you store and organise them digitally. This also makes it easier to locate receipts during tax filing or in case of an HMRC review.
Review Expenses Monthly
Don’t leave bookkeeping until the end of the tax year. Monthly reviews ensure you catch all expenses, spot errors early, and avoid a stressful backlog. It also helps you plan ahead for tax payments or investment decisions.
Planning for Tax and Business Growth
Understanding and managing expenses is not just about saving tax. It’s also about building a more resilient and profitable business. Planning your financial decisions throughout the year puts you in control of your future growth.
Budget for Taxes Quarterly
Since self-employed income isn’t taxed at source, it’s essential to set aside money for your future tax bill. A good rule of thumb is to save 20 to 30 percent of your income into a separate account. Reviewing income quarterly helps avoid surprises when the tax deadline approaches.
Use Cash Flow Forecasts
Predicting your future income and expenses helps you identify lean periods or investment opportunities. Simple cash flow forecasting can help you prepare for seasonal dips, marketing pushes, or equipment upgrades.
Reinvest in Business Development
Use your profit wisely by reinvesting in growth. This could involve upskilling, buying better equipment, improving your branding, or launching an online training platform. Strategic investment improves service quality and increases income potential over time.
Expand Service Offerings
Consider diversifying your services to reach more clients or generate recurring revenue. Ideas include:
- Offering small group training
- Creating online workout programs
- Launching nutrition coaching
- Hosting fitness retreats or bootcamps
- Selling branded merchandise or digital content
Expenses associated with these activities are typically claimable as long as they relate to your existing business operations.
Build an Emergency Fund
Freelance work can be unpredictable. Having three to six months’ worth of essential business expenses saved can protect you during unexpected events such as illness, injury, or a quiet season.
Growing a Sustainable Business
As a self-employed personal trainer, understanding your tax obligations and allowable expenses is just one part of running a successful business. The next step is to adopt a long-term mindset that focuses on financial stability, smart reinvestment, and sustainable client growth.
Even small shifts, such as upgrading digital tools, clarifying service packages, or tracking your time better, can lead to better profitability and work-life balance. The more efficiently you manage your expenses and income, the more you can focus on delivering great results for your clients.
Conclusion
Being a self-employed personal trainer is both rewarding and challenging. While you enjoy the freedom to set your schedule, build client relationships, and work on your own terms, the responsibility of managing your finances, especially taxes, falls squarely on your shoulders. Claiming allowable business expenses is one of the most effective ways to reduce your tax bill and keep more of what you earn.
From gym equipment and studio hire to travel, insurance, home office costs, and training courses, a wide range of expenses can legitimately support your business. The key is to ensure each cost is wholly and exclusively for your professional activities. By understanding the rules, applying them correctly, and maintaining clear records, you reduce the risk of error and put yourself in a stronger financial position.
Avoiding common pitfalls such as overclaiming personal expenses, missing receipts, or underreporting income is essential. So is taking advantage of the many lesser-known deductible costs from marketing and digital tools to uniforms, subscriptions, and administrative services. These everyday business outgoings can add up significantly across the year.
Ultimately, good expense management isn’t just about saving on taxes. It’s about building a more resilient business — one where cash flow is predictable, growth is sustainable, and you’re free to focus on what matters most: helping clients reach their goals. With a better understanding of what you can claim, careful planning, and consistent record keeping, you’ll not only meet your legal obligations, you’ll thrive as a financially confident personal trainer.