MTD for Sports Coaches, Instructors & Officials —
Club Fees, Match Fees and Your Threshold
Use gross fees before venue hire, kit and travel. Anything paid through a school or club payslip is employment income and not included.
- Only payments you receive without PAYE count. Money paid through a school or club payslip is employment income.
- Coaches, instructors and officials are often under £50,000, so the £30,000 and £20,000 lines (April 2027 and 2028) matter most.
- Match fees and reimbursed mileage are both part of your income, with your actual costs claimed as expenses.
Football and cricket coaches, martial arts and dance instructors, and referees and umpires usually earn from several sources: a school contract here, holiday camps there, private one-to-one sessions and match fees on top. Most are below the £50,000 line, which makes the lower thresholds due in April 2027 and April 2028 the ones that bite. This guide explains which payments count, how to treat reimbursed travel, and how to keep records across clubs, schools and leagues.
Are Sports Coaches and Officials in MTD?
Yes, if your gross self-employed income (together with any property income) is over the threshold for the relevant tax year. The first line was £50,000, tested on your 2024–25 return:
| Tax Year Tested | Gross Income Over | MTD Start Date |
|---|---|---|
| 2024–25 | £50,000 | 6 April 2026. Live now |
| 2025–26 | £30,000 | 6 April 2027 |
| 2026–27 | £20,000 | 6 April 2028 |
A full-time coach with school contracts, camps and private sessions can pass £30,000 comfortably. A part-time referee or club coach may sit just below, but every extra stream adds to the same total, so add everything up rather than testing each income alone.
Employed or Self-Employed? Check Who Pays You
Status can differ between payers. A school sports company might engage you on a self-employed basis, a local authority may pay you through its payroll, and a league may pay match fees gross. HMRC looks at the facts of each arrangement, and your payslips and invoices are your evidence.
| Income | Counts towards the threshold? |
|---|---|
| School and academy coaching contracts paid gross | Yes |
| Holiday camp, after-school and community sessions | Yes |
| Private one-to-one and small-group sessions | Yes |
| Match fees as a referee, umpire or scorer | Yes |
| Travel expenses reimbursed by a league or club | Yes, treat as income and claim your costs |
| Coaching delivered under a payslip | No |
| Unpaid volunteer coaching | No |
| Rental income from property | Yes, added to the total |
What Coaches and Officials Can Claim
| Expense | Notes |
|---|---|
| Pitch, hall and court hire | For sessions you run and charge for yourself |
| Coaching and referee licences | Badge costs, licence renewal and affiliation fees |
| DBS checks and safeguarding training | Checks and first aid training you need to work |
| Insurance | Public liability and professional indemnity |
| Kit and equipment | Cones, balls, goals, whistles, flags and match kit |
| Travel | 45p a mile for the first 10,000 miles, then 25p; venues are usually temporary workplaces |
| Uniform and technology | Branded kit, video analysis software, phone use |
| Marketing and admin | Website, booking tool, accountancy fees |
A club that reimburses your mileage is paying you more, not covering your costs. Record the reimbursement as income and your actual or mileage-rate cost as an expense, unless your accountant advises another approach.
Keeping Records Across Clubs, Schools and Leagues
- Keep one income log with the date, payer, session or match and the amount, so a weekly cash-in-hand payment is never lost.
- Record holiday camps and block bookings when the money arrives, with the invoice or booking list behind it.
- Keep every league payment advice or payslip, and note whether tax was deducted.
- Log mileage per fixture or session, with start and end points, to support the claim.
| Update | Period (standard) | Deadline | 2026–27 |
|---|---|---|---|
| Q1 | 6 Apr – 5 Jul 2026 | 7 Aug 2026 | No points if late |
| Q2 | 6 Jul – 5 Oct 2026 | 7 Nov 2026 | No points if late |
| Q3 | 6 Oct 2026 – 5 Jan 2027 | 7 Feb 2027 | No points if late |
| Q4 | 6 Jan – 5 Apr 2027 | 7 May 2027 | No points if late |
You will not collect points for a late quarterly update in 2026–27, but the points system starts on 6 April 2027 (four points means £200). HMRC began signing up customers who should already be in MTD in September 2026, so registering yourself is the better route. See the registration guide and the software comparison.
Worked Example
Dan Whitaker, football coach and part-time referee
Dan’s pitch hire, licences and travel lower his taxable profit but not the £35,500 total. At £35,500 for 2025–26 he is over £30,000, so he joins MTD in April 2027 and has several months to set up his records.
Frequently Asked Questions
Do self-employed sports coaches have to use Making Tax Digital?
If your gross self-employed income was over £50,000 in 2024–25, yes, from 6 April 2026. Over £30,000 in 2025–26 means April 2027, and over £20,000 in 2026–27 means April 2028.
Do referee match fees count?
Yes, if you are paid them without tax deducted. They add to your coaching and other self-employed income for the threshold, even when each fee is small.
Does money paid through a club or school payslip count?
No. Income paid through payroll is employment income and is left out of the MTD figure. Only gross, self-employed payments count.
How do I treat mileage a league pays me?
Treat the reimbursement as income and your travel costs as an expense. Keep a mileage log so the claim matches the journeys.
I coach part time and earn under £20,000. Do I need to do anything?
Not at present. Keep digital records anyway for your Self Assessment, and re-check each year in case more sessions or camps take you over a line.
Do I count unpaid or expenses-only volunteering?
Unpaid coaching is not income. If you are paid more than your actual costs, the surplus is income, so keep records of what you were paid and what you spent.
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