Self Assessment - Fitness Industry Expenses!

JD22

Hi,

I'm currently filling out my first tax return - I am a self employed personal trainer and nutritionist and have two main queries;

1) I recently completed a Post Graduate degree (MSc) in Human Nutrition, to complete my studies I had to take out a career development loan and I've been making all my monthly repayments. As my post grad degree is career related, could the loan repayments potentially be counted as an expense?

2) I regularly purchase supplements for clients and in turn sell the supplements on. There is a section on the online tax return labelled 'Costs of goods bought for re-sale or goods used' which I assume would cover the purchased supplements as an expense? I am aware that the supplements I use are not an allowable expense, so how would the HMRC differentiate?

Many thanks in advance!

Josh