Use gross client fees before room rent, gym concession fees, or mileage are deducted.
If you're a self-employed sports massage therapist, working from a clinic, a gym or studio concession, or visiting clients directly, Making Tax Digital applies to you the same way it applies to any sole trader. Many therapists in this field combine several working arrangements, and it's worth understanding how gym and studio concession fees affect your figures.
Yes, if your gross self-employed income, plus any other self-employment income, exceeds the relevant threshold:
| Tax Year Assessed | Threshold | MTD Start Date |
|---|---|---|
| 2024–25 | Over £50,000 | 6 April 2026. Live since April 2026 |
| 2025–26 | Over £30,000 | 6 April 2027 |
| 2026–27 | Over £20,000 | 6 April 2028 |
Your gross income is your total fees received before expenses, room rent, consumables, and mileage are all deducted afterwards, not before, when checking your threshold.
| Expense Category | Examples |
|---|---|
| Consumables | Massage oils, couch roll, towels |
| Professional indemnity insurance | Via a professional body such as the Sports Massage Association |
| Room or concession costs | Rent or percentage split paid to a gym or studio |
| Mileage | Travel between mobile appointments, at the current HMRC rate |
| CPD | Courses required to maintain your professional registration |
Callum's gym concession income already reflects his 70% retained share, not the full client fee. His combined income of £27,700 sits just above the £20,000 Phase 3 threshold, so he'll join MTD from April 2028.
Your own retained share. If a gym or studio takes a percentage of each session fee before paying you the rest, only what you actually keep counts as your MTD qualifying income.
The same as any self-employed sole trader: over £50,000 gross income in 2024–25 means MTD from April 2026, over £30,000 in 2025–26 means April 2027, over £20,000 in 2026–27 means April 2028.
No, all your self-employment income, mobile visits, clinic sessions, and gym concession work, is simply combined into one gross total for your MTD threshold check.
Yes, at HMRC's current approved mileage rate, 55p per mile for the first 10,000 business miles in a tax year, then 25p per mile after that.
Any HMRC-recognised MTD software works. The main practical need is recording your retained share from any concession arrangements accurately, which standard software handles through simple income categorisation.
Our free calculator checks your exact threshold, deadlines, and recommends the easiest software for your record-keeping.
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