MTD for Sports Massage Therapists —
Clinic, Mobile and Gym Work
Use gross client fees before room rent, gym concession fees, or mileage are deducted.
- The same £50k / £30k / £20k phased MTD thresholds apply as any self-employed sole trader, whether you work from a clinic, a gym concession, mobile visits, or a mix of all three.
- If you work a gym or studio concession where the venue takes a percentage of each session fee, only your retained share counts as your MTD qualifying income, not the client's full payment.
- Insurance, consumables, and mileage between mobile appointments are all standard allowable expenses.
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.
Are You Affected by MTD as a Sports Massage Therapist?
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.
Gym and Studio Concessions — What Counts as Your Income
What You Can Claim
| 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 |
Records for Clinic, Club and Event Income
Sports massage therapists usually combine clinic sessions with clubs, events and corporate work, each paid differently. Separate them in your records.
- Record clinic sessions on payment, with the date, client reference and fee.
- Record club retainers and event fees separately, keeping the agreement on file.
- Keep room rental or gym concession arrangements, and record what you pay.
- Keep qualification, insurance and CPD costs.
- Keep oil, towel, couch and equipment receipts.
Where Sports Massage Therapists Go Wrong on MTD
- Recording the net after a gym split. Record the gross fee and the gym’s share as a cost where that is how the deal works.
- Forgetting events. Race-day and weekend event income counts.
- Mixing employed hours. Clinic work on a payslip is employment income.
- Ignoring mileage. Travel to clubs and events needs a log.
- Skipping insurance. It is allowable, with an invoice.
A Sample Quarter: What the Update Looks Like
A sample quarter for a therapist with a clinic day and two sports clubs.
| Q2: 6 July to 5 October 2026 | Amount |
|---|---|
| Clinic sessions | £6,800 |
| Club retainers | £1,800 |
| Event and corporate work | £1,200 |
| Total income | £9,800 |
| Gym concession fees | £1,650 |
| Insurance and CPD | £420 |
| Consumables and equipment | £340 |
| Mileage and phone | £380 |
| Total expenses | £2,790 |
| Profit for the quarter | £7,010 |
Concession fees paid to a gym are a cost, and the gross client fees remain your income.
Worked Example
Callum — Self-employed sports massage therapist, gym concession plus mobile
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.
Frequently Asked Questions
Do I use the client's full session fee or my share after the gym's cut?
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.
What's the MTD threshold for sports massage therapists?
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.
Does mobile client income count differently from clinic or gym income?
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.
Can I claim mileage between mobile appointments?
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.
What software do I need as a self-employed sports massage therapist?
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.
Check Your Full MTD Position
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