Quick answer
Self-employed personal trainers and fitness instructors count all session, class and online coaching income towards the MTD threshold, before gym rent and other costs. If you also teach classes as an employee, that wage doesn’t count.
Key facts
Sessions, classes and online coaching income all count
Gym rent or floor fees are an expense
Gym kit for clients is allowable; your own sportswear usually isn’t
Courses that build on your current skills can be claimed
When MTD applies
Start date | Qualifying income over | Based on your tax return for |
|---|---|---|
6 April 2026 | £50,000 | 2024/25 |
6 April 2027 | £30,000 | 2025/26 |
6 April 2028 | £20,000 | 2026/27 |
A trainer doing 22 sessions a week at £40 for 47 weeks turns over £41,360. Even with £12,000 of gym rent, the MTD test uses £41,360.
Gym rent and floor fees
If you pay a gym a monthly rent or a share of session fees, record your full income from clients and the rent as an expense. Don’t just record what’s left.
Clothing and kit
Equipment you buy for clients, such as weights, mats and bands, is a business cost. HMRC doesn’t allow everyday clothing, even if you only wear it for work, so ordinary gym wear and trainers are generally not claimable.
Training
Courses that improve skills you already use, such as a new qualification in your area of coaching, can be claimed. A course to start a completely different business can’t. See everyday expenses under MTD.
Online coaching
Income through coaching apps or platforms counts in full. Platform fees are an expense. Platforms report service providers to HMRC, and the 30 sales exception for goods doesn’t apply to services.
Use the MTD checker to see your own start date.