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Trade Expense ChecklistUK Tax Year 2026/27Box 21 (Gym rent) & Box 18 (Fitness equipment)

Receipts for Personal Trainers & Fitness Coaches

Gym rent, fitness equipment, insurance, and client booking software. Keep verifiable records your accountant can file directly into your Self Assessment return.

HMRC Allowable vs Disallowable Checklist for personal trainers & fitness coaches

✓ Allowable Expenses to Keep✕ Disallowable Mistakes
  • Gym floor rental and facility access fees (Box 21)
  • Resistance bands, kettlebells, mats, and portable training kit (Box 18)
  • Public liability and coaching insurance (Box 22)
  • Client booking software, music license (PPL), and website fees (Box 24/25)
  • Travel mileage to client private sessions or outdoor bootcamps (Box 20)
  • Standard sportswear worn for personal workouts
  • Personal everyday gym membership
  • Food supplements
HMRC Rule: Expenses must be incurred wholly and exclusively for business purposes. When buying mixed items (e.g. at a trade merchant or fuel station), Receipts Dock files the receipt and keeps the original photo attached for your bookkeeper.

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Receipts for Personal Trainers & Fitness Coaches: Allowable Expenses & SA103 Checklist (2026/27) · Receipts Dock