Turn the power to the heater and pump off by flipping the circuit breaker or fuse. Set a small space heater next to the pump compartment. The heater will begin to thaw the frozen internal pipes. Never leave the space heater unattended.
Use an ice pick to carefully chip away at the ice center until you have created a pit in the ice. Bring a teapot filled with water to a boil on your stove. Pour the boiling water carefully in the pit you created. The boiling water will melt the ice.
Suck the melted water out of the hot tub with a wet/dry vacuum. Continue applying hot water to the ice and using the wet/dry vacuum to remove the melted ice until you have removed all ice and water from the hot tub basin.
Locate the drain valve on the hot tub pipes. Open the valve to allow the ice the space heater melted to drain out of the pipes.
Use a heat gun to finish thawing the pipes, if needed. Start at the drain valve and hold the heat gun several inches away from the pipes. Move the heat gun in a steady, side-to-side motion while moving up the pipe. Do not focus the heat on one area of the pipe as it could damage the lines.
Use a pipe wrench to open pipe joints as you are applying heat with the heat gun. Open the pump and heater junction to allow the melted ice to drain.
Examine the pipes for cracks and repair or replace as needed. Switch the pump on for 2 to 3 seconds to make sure it is working properly. Patch any cracks present in the hot tub body. Refill the hot tub to check for any leaks you may have missed and repair accordingly.