CT600 for Personal Trainers: Complete Guide
Personal trainers operating through limited companies have straightforward CT600 requirements. This guide covers session income, equipment, online coaching, and tax considerations for fitness professionals.
Personal Training Income
Types of PT Income
| Income Type | CT600 Treatment |
|---|---|
| 1-to-1 sessions | Trading income (Box 150) |
| Small group training | Trading income (Box 150) |
| Online coaching | Trading income (Box 150) |
| Programme sales | Trading income (Box 150) |
| Supplement commissions | Trading income (Box 150) |
| Bootcamp fees | Trading income (Box 150) |
Multiple Income Streams
Modern PTs often have:
- In-person sessions (primary)
- Online coaching (growing)
- Digital products (passive)
- Affiliate income (supplement/equipment)
Common PT Expenses
Gym and Space Costs
| Expense | Deductible? |
|---|---|
| Gym rent (space rental) | Yes |
| Studio hire | Yes |
| Park/outdoor permits | Yes |
| Home gym proportion | Partly |
Equipment
| Item | Treatment |
|---|---|
| Weights and dumbbells | Capital allowance (AIA) |
| Resistance bands | Expense (small value) |
| TRX/suspension trainers | Capital allowance |
| Cardio equipment | Capital allowance |
| Assessment tools | Capital allowance |
Professional Costs
| Expense | Deductible? |
|---|---|
| Insurance (public liability, PI) | Yes |
| Qualifications and CPD | Yes |
| Professional memberships (REPs) | Yes |
| DBS check | Yes |
| First aid training | Yes |
Equipment Capital Allowances
AIA on Fitness Equipment
| Equipment | Cost | Tax Saving (19%) |
|---|---|---|
| Dumbbells set | £500 | £95 |
| Squat rack | £800 | £152 |
| Bench | £300 | £57 |
| Cardio equipment | £1,500 | £285 |
| Total | £3,100 | £589 |
Small Items
Items under ~£100 can often be expensed directly rather than capitalised, simplifying your accounts.
Online Coaching
Digital Services Income
Online coaching income treatment:
- Monthly subscription fees = income each month
- One-off programme sales = income when sold
- App subscriptions = income as earned
Online Business Expenses
| Expense | Deductible? |
|---|---|
| Coaching platform (Trainerize, etc.) | Yes |
| Video hosting | Yes |
| Website costs | Yes |
| Payment processing | Yes |
| Email marketing | Yes |
Working from Home
Home Office for Online PT
If you do online coaching from home:
Simplified Method:
- £6/week (£312/year)
- No receipts required
- Straightforward
- Proportion of home used
- Claim that % of bills
- Better for dedicated space
Home Gym
If you have a home gym for clients:
- Proportion of mortgage/rent interest
- Proportion of utilities
- Insurance (need business cover)
Travel Expenses
Client Visits
| Travel | Deductible? |
|---|---|
| Travel to client homes | Yes |
| Travel to gyms (not regular) | Yes |
| Commute to regular gym | No (ordinary commuting) |
| Park/outdoor sessions | Yes |
Mileage
If using personal car for business:
- 45p per mile first 10,000 miles
- 25p per mile thereafter
- Keep mileage log
Supplements and Products
Reselling Supplements
If you sell supplements to clients:
- Sales = income
- Purchase cost = expense
- Stock at year end = asset
Personal Use
If you use supplements yourself:
- Business purchase = expense
- Personal use = benefit in kind
- Keep separate or adjust
CT600 Filing Example
Personal Trainer Scenario
Annual Figures:
- 1-to-1 sessions: £45,000
- Online coaching: £12,000
- Programme sales: £5,000
- Supplement commissions: £2,000
- Gym rent: £8,000
- Equipment (capital): £2,500
- Insurance/memberships: £1,200
- CPD and training: £800
- Travel: £2,000
- Software/online tools: £600
| Box | Description | Amount |
|---|---|---|
| 150 | Trading income | £64,000 |
| 155 | Gross profit | £51,400 |
| 160 | Net profit | £48,900 |
| 165 | Trading profits | £48,900 |
| 300 | Profits chargeable | £48,900 |
| 315 | CT @ 19% | £9,291 |
Qualifications and Training
CPD Costs
Ongoing education is deductible:
- Level 3/4 qualifications (if enhancing existing trade)
- Specialist certifications
- Workshops and courses
- Conference attendance
Initial Qualifications
If you train to become a PT:
- Usually NOT deductible (capital nature)
- Once trading, further quals ARE deductible
Insurance Requirements
Types Needed
| Insurance | Deductible? |
|---|---|
| Public liability | Yes |
| Professional indemnity | Yes |
| Equipment insurance | Yes |
| Loss of earnings | Yes |
When Using TinyTax
TinyTax handles personal trainer CT600s:
- Enter all training income (sessions, online, products)
- Record equipment purchases for capital allowances
- Enter operating expenses (rent, insurance, travel)
- CT600 generated automatically
Related Articles
- CT600 Box 150: Trading Income
- Capital Allowances on CT600
- CT600 for Content Creators
- CT600 Boxes Explained
Need Help?
TinyTax makes CT600 filing straightforward for personal trainers. Enter your income and expenses, and the software calculates your tax automatically.
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