MTD records for personal trainers and fitness instructors: what to keep and what to ask for each quarter
For bookkeepers and accountants with clients who are self-employed personal trainers, coaches and class instructors. Under Making Tax Digital for Income Tax, each income and expense needs a digital record of the amount, the date and the category, and each quarterly update covers the tax year so far (Create digital records (MTD for Income Tax)). Here is what that means for personal trainers and fitness instructors, and a request you can copy.
What they should keep
- Session and class income, including booking-app payouts
- Gym rent or floor fees paid
- Equipment bought
- Qualifications, CPD and insurance
- Travel to clients: fares or business miles
- Marketing and app subscriptions
What to ask them for each quarter
- Booking-app or payment statements for the quarter
- Gym rent or floor fee receipts
- Equipment, insurance and course receipts
- Mileage for travel to clients
Watch-outs for personal trainers and fitness instructors
- Online platforms that connect sellers with customers can report sellers' details, including what they were paid, to HMRC, so platform statements and the records sent to HMRC should match. (Reporting rules for digital platforms)
- For a car or van, simplified expenses let them claim a flat rate per business mile instead of actual running costs: 55p a mile for the first 10,000 miles and 25p after, for the 2026 to 2027 tax year (45p before 6 April 2026). Either way, they need a log of business miles. (Simplified expenses: vehicles)
Copy a request for this client
Subject: Your records for [quarter], by [ask-by date] please Hi [first name], Your Making Tax Digital quarterly update for [period start] to [period end] is due to HMRC on [deadline]. Could you send me these by [ask-by date]: - Booking-app or payment statements for the quarter - Gym rent or floor fee receipts - Equipment, insurance and course receipts - Mileage for travel to clients Photos and PDFs are fine. If nothing changed this quarter, just reply "nothing to report". Send them here: [your link] Thanks, [your name]
Hi [first name], it's [your name]. Your MTD update ([dates]) is due [deadline]. Please send your booking/payment statements, gym rent, and equipment and insurance receipts by [ask-by date]: [your link]. Thanks!
Quarterly deadlines: 7 August, 7 November, 7 February and 7 May (Send quarterly updates (MTD for Income Tax)). Deadline calculator · General request templates
Sources: GOV.UK, Reporting rules for digital platforms, Simplified expenses: vehicles, Create digital records (MTD for Income Tax), Send quarterly updates (MTD for Income Tax) (read November 2026). A practical checklist, not tax advice.
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