Tax spreadsheet and allowable expenses for Personal Trainers (UK sole traders)

These are common examples. A cost is allowable only if it is wholly and exclusively for your business, so check GOV.UK guidance on expenses if you are self-employed, or ask an accountant.

• Training equipment may be allowable
• Insurance may be allowable
• Qualification renewals and CPD may be allowable
• Venue or gym hire may be allowable
• Booking software may be allowable
• Travel between clients may be allowable

• Combining personal equipment purchases with items used for client sessions.
• Not keeping qualification renewal and continuing professional development records together.
• Leaving insurance renewal paperwork apart from the current policy details.
• Mixing client bookings and payment records with personal appointments.

• Qualification certificates, renewal documents and continuing professional development records.
• Insurance policy details and renewal paperwork.
• Client bookings, invoices and payment records.
• Travel log with date, destination, purpose and distance.

Keep receipts, invoices and mileage details as you work, and record business and personal use separately where needed. Organised records make it easier to prepare your Self Assessment return.