Making Tax Digital for personal trainers: what's changing in April 2026

TL;DR: Making Tax Digital for Income Tax (MTD ITSA) hits self-employed personal trainers in three waves, based on qualifying income from self-employment and/or property: over £50,000 from 6 April 2026, over £30,000 from 6 April 2027, over £20,000 from 6 April 2028. Three things change for your business: digital records (paper session logs and shoebox receipts are out), four quarterly summary submissions per tax year (plus the year-end declaration you already do), and a piece of HMRC-compatible filing software to handle the submissions. The work itself is small, about ten minutes a quarter once your records are in shape. The shift is the rhythm: from a once-a-year January scramble to a four-times-a-year discipline.

If you're a self-employed UK personal trainer, whether running 1:1 sessions, group classes, online programmes, or a mix, the headline news is short. MTD ITSA becomes mandatory in three steps, based on qualifying income from self-employment and/or property: