Claiming Tax Deductions as a Personal Trainer

If you work as a self-employed personal trainer, many of the costs involved in running your business can be claimed as allowable expenses. From gym equipment and studio hire to branded clothing, training, and travel, knowing what you can legally deduct will help reduce your taxable profits and ultimately lower your tax bill.

Can Personal Trainers Claim Expenses on Tax?

Yes. If you’re a self-employed personal trainer, you can deduct the cost of running your business from your income. These costs must be incurred wholly and exclusively for your work as a personal trainer. They should be clearly business-related and not mixed with personal use, unless you apportion the expense.

Allowable expenses reduce your taxable profit. This means the more legitimate costs you can deduct, the less tax you will owe on your income.

Using the Annual Investment Allowance (AIA)

The Annual Investment Allowance (AIA) allows you to claim the full cost of qualifying capital items in the year you purchase them. As a personal trainer, you might use AIA to deduct the full cost of:

• Studio equipment like benches, squat racks or rowing machines
• High-spec tablets or laptops used for client tracking and admin
• Sound systems or speakers for training sessions
• Treadmills, stationary bikes, or other gym hardware

AIA is especially useful for reducing your taxable profit in years when you invest in larger, long-term business assets. If any of these items are used partly for personal use, the deduction must be reduced accordingly.

What Can Personal Trainers Claim on Their Tax Return?

There are two main types of costs you can claim: capital allowances (like gym equipment or tech) and everyday business expenses.

Equipment and Tools: Items used in your day-to-day work as a trainer are allowable. This includes weights, mats, resistance bands, kettlebells, timers, and portable gear. You can also claim for tools that help run your business, such as clipboards, stopwatches, measuring devices, and even fitness tracking apps or subscriptions, provided they are used solely for your clients or business operations.

Gym and Studio Hire: If you rent a space at a gym or studio for your sessions, those fees are deductible. This includes:

• Hourly or per-session gym space rental
• Monthly or annual memberships, if used exclusively for client sessions
• Access fees for private gyms or health clubs

You cannot claim gym memberships used for personal training or fitness unless you can prove that they were used exclusively for business purposes.

Travel and Transport: If you travel between client sessions, gyms, or events, you can claim the costs of that travel. This includes:

• Mileage in your vehicle using HMRC’s approved rates
• Public transport fares for business journeys
• Parking and tolls when attending client sessions
• Hotel and accommodation costs for out-of-town training or events

Ordinary commuting, such as travelling from home to your regular base, is not deductible.

Marketing and Branding: Marketing and promotional expenses are fully allowable if they help grow your personal training business. These may include:

• Website development and maintenance
• Social media advertising, like Book
• Flyers, posters, and branded merchandise
• Business cards and printed promotional materials
• Photography or video shoots are used for client attraction

You can also claim the cost of software or tools used to design or manage these campaigns.

Insurance and Professional Fees: As a personal trainer, certain insurances are essential and fully deductible. You can claim for:

• Public liability insurance
• Professional indemnity cover
• Insurance for portable equipment or studio gear

You can also deduct the cost of accounting software, professional tax services, and any subscriptions to relevant business tools or management platforms.

Uniforms and Branded Clothing: Branded clothing and uniforms are permissible if they are integral to your business identity. This may include:

• Branded T-shirts or tracksuits
• Clothing with your business name or logo
• Safety gear used during training or physical activity

You cannot claim ordinary gym wear that is not branded or exclusively used for client work, even if you wear it during sessions.

Training, Courses, and Qualifications: You can claim for continued professional development that directly enhances your existing services. Allowable training costs include:

• Advanced personal training qualifications
• First aid refreshers
• Nutrition or specialist client programs
• Workshops or seminars relevant to fitness or coaching

Courses that prepare you to start a new profession or gain a basic qualification usually don’t qualify, but enhancing your current skills does.

Phone, Internet and Home Office Use: If you use your phone, internet or a room at home to manage your business, you can claim a proportion of these costs. This includes:

• Mobile phone contracts are used for booking sessions or client calls
• Internet costs related to client programming, email or online video coaching
• Home office expenses, such as heating, lighting, and a share of your rent or mortgage interest

You must either calculate the business proportion of these costs or use HMRC’s simplified expenses method, based on hours worked from home.

Keeping Your Tax Records in Order

To support your claims, keep clear and organised records. You’ll need:

• Receipts and invoices for all purchases
• Mileage logs or travel records
• Proof of payments for rent, insurance or training
• Records of how items are used in your business
• Digital backups of contracts, advertising, or promotional materials

Keeping your documents for at least five years from the end of the tax year ensures compliance and protects you in the event of an HMRC check.

When to Claim and What to Avoid

It’s best to time larger purchases before the end of the tax year if you want to benefit from the deduction sooner. If you’re expecting a rise in profits, planning capital purchases to reduce taxable income can be a strategic move to increase profitability.

As a self-employed personal trainer, it’s important to understand which expenses you can claim to manage your tax bill effectively. Avoid claiming items with unclear business use, personal items, or general fitness clothing that is not tied to a specific brand. Misusing deductions can lead to penalties. Utilise capital allowances, like AIA, and maintain accurate records to prevent overpaying taxes. Proper record-keeping and a solid tax strategy are essential, so consider seeking professional advice to maximise your claims.