Coaches Coaching, fee discount, and tax?

[Faith]

I am slowly getting back into coaching

Once I get my certification/recertification organised, I will be paid.

As I am paying fees, is it possible to get my coaching hours set against the fees?

If I do that? How does it work regarding tax? Do I need to declare it as a benefit, or pay tax on the money as if it were income?

Anyone else do similar? I'm UK based.