Expenses claim for a personal trainer as a self employed gardener?

lindseyflower

I am a self employed gardener. I had to have 6 years off work on full befefits due to work related back neck and shoulder injuries. I have recently started working as a gardener again. I am much less fit than I used to be and could do with getting a personal trainer to help me with strengthening my core and shoulders to help me avoid getting the same injuries as I got before. The info I found on the Gov website said I can claim expenses for training courses that will help my business, so can I claim for a personal trainer?

cheburashka

An expense must be incurred wholly and exclusively for the purposes of the trade. This means that the rule is only satisfied if the taxpayer’s sole purpose for incurring the expense is for the purposes of their trade, profession or vocation. If we can identify a non-trade purpose then the expenditure is not allowable.

In your case, I think HMRC would likely argue that there is a duality of purpose here - having a personal trainer is both a personal benefit and a benefit to your trade. It is not possible to distinguish between the benefit here, so they would probably seek to disallow this as a benefit.

There are some circumstances where something like this might be allowed as an expense, but only where -

• it is far removed from their ordinary needs as human beings,
• it is of a special character dictated by their occupation as a matter of physical necessity, and
• any private benefit is an unavoidable effect of the expenditure.

An example given by HMRC here is:

"For example, physiotherapy treatment in the course of a competition or immediately before or after an event where any personal benefit is marginal may be deductable."

I don't think yours would compare, it is arguable that having a personal trainer is not removed from your ordinary needs and is probably not dictated by your occupation as a matter of physical necessity. 

I would avoid putting it in as an expense, however if you did want to I would first speak with an accountant to obtain their professional opinion, as it may be challenged. 

Jeremy535897

Yes, HMRC only allow deductions where the fitness of the body directly impacts the trading result. You garden a bit more slowly, but you lose competitions and prizes.