Whether you're tutoring GCSE maths around kitchen tables, running online A-level sessions via Zoom, or teaching English as a foreign language — if you're self-employed, you need to understand your tax obligations. This guide covers everything private tutors need to know about tax, expenses, and keeping HMRC happy.
Contents
Are You Employed or Self-Employed?
Most private tutors are genuinely self-employed because they:
- Set their own rates and hours
- Choose which students to take on
- Provide their own materials and resources
- Can send a replacement tutor
- Work for multiple families or through multiple platforms
However, if you work exclusively for one tutoring agency, use their materials, follow their curriculum, and can't refuse work — you might actually be employed. This matters because employed tutors have tax deducted at source (PAYE), while self-employed tutors must handle their own tax through self-assessment.
If you work through a platform like MyTutor or Tutorful, check your contract carefully. Most treat you as self-employed, but the terms vary.
Registering with HMRC
You must register as self-employed with HMRC if your tutoring income exceeds £1,000 in a tax year (6 April to 5 April). You should:
- Register within 3 months of starting — or face a £100 penalty
- You'll get a Unique Taxpayer Reference (UTR) for self-assessment
- File your tax return online by 31 January each year
- Pay any tax owed by 31 January (plus payments on account by 31 July)
For a step-by-step guide, see our How to Register as Self-Employed article.
The £1,000 Trading Allowance
If you earn less than £1,000 from tutoring in a tax year, you don't need to register or pay tax on it. This is the trading income allowance.
This is perfect for tutors who:
- Only tutor a few hours per week as a side income
- Are testing whether tutoring works for them
- Earn a small amount alongside employment
Once you cross £1,000, you must register and can either use the £1,000 allowance (no expenses claimed) or calculate your actual profit (income minus expenses). For most serious tutors, claiming actual expenses saves more.
Allowable Expenses for Tutors
Every legitimate expense reduces your taxable profit. Here's what self-employed tutors can typically claim:
Teaching materials
- Textbooks, revision guides, past papers (if you buy them)
- Workbooks and worksheets
- Stationery: pens, pencils, paper, folders
- Printing and photocopying costs
- Educational software and app subscriptions
- Whiteboard, markers, and teaching aids
Technology
- Laptop or tablet (business-use proportion)
- Webcam, microphone, headset (for online tutoring)
- Ring light or lighting for video calls
- Internet costs (business proportion)
- Zoom, Google Workspace, or other video call subscriptions
- Online whiteboard tools (Miro, Jamboard alternatives)
Professional development
- DBS check renewal
- Professional body membership (e.g., The Tutors' Association)
- Training courses relevant to subjects you teach
- Safeguarding training
- First aid training
Business costs
- Professional indemnity insurance
- Public liability insurance
- Accounting software or accountant fees
- Tutoring platform fees/commissions (MyTutor, Tutorful, etc.)
- Website hosting and domain
- Advertising costs (Google Ads, social media, leaflets)
- Business cards
- Phone costs (business proportion)
Home Office Deductions
If you tutor from home (increasingly common with online tutoring), you can claim a proportion of your household costs.
Option 1: Simplified expenses (flat rate)
| Hours worked from home per month | Monthly allowance |
|---|---|
| 25–50 hours | £10 |
| 51–100 hours | £18 |
| 101+ hours | £26 |
Simple to claim, no receipts needed for household bills. But the amounts are low.
Option 2: Actual costs (proportional)
Calculate the proportion of your home used for tutoring:
- Heating, electricity, water (proportion based on rooms used and hours worked)
- Rent or mortgage interest (proportion)
- Council tax (proportion)
- Home insurance (proportion)
- Repairs and maintenance (if to the room used for tutoring)
Example: You use one room (of six) exclusively for tutoring, 30 hours per week. You could claim roughly 1/6 of your household bills, adjusted for the hours the room is in use.
⚠️ Capital Gains Tax warning: If you have a room used exclusively for business, you may lose part of your Principal Private Residence relief when selling your home. Most tutors avoid this by using the room for personal purposes too (even if just occasionally). See our Working from Home Tax Relief Guide for details.
Online Tutoring Platforms and Tax
If you tutor through platforms like MyTutor, Tutorful, Superprof, or TutorHouse — you're still self-employed and still responsible for your own tax.
Key points:
- Platform fees are deductible. If MyTutor takes 25% commission, that's a business expense
- You declare gross income. Report what parents/students pay, then deduct platform fees as an expense
- Multiple platforms = one tax return. Combine all income on your self-assessment
- Platforms may report to HMRC. Since 2024, platforms like Tutorful share seller data with HMRC under DAC7 reporting. Don't assume they don't know about your income
Going direct vs. platform
Many tutors start on platforms then move clients to direct bookings. This is fine — just ensure you're still recording all income. Some tutors charge less going direct (no platform fee) while still earning more themselves.
Travel Expenses
If you travel to students' homes for face-to-face tutoring:
What you can claim
- Mileage: 45p per mile (first 10,000 miles), 25p thereafter
- Public transport: Bus, train, or tram fares to students' homes
- Parking: At or near students' homes
- Congestion charges: If travelling into London zones for lessons
What you can't claim
- Travel from home to a regular, fixed workplace (this is commuting)
- However, visiting different students at different homes counts as travel between workplaces — which IS claimable
Keep a mileage log. Even a simple spreadsheet works — date, destination, purpose, miles. See our Mileage Allowance Guide.
Tax-Saving Strategies for Tutors
1. Don't forget the small expenses
Tutors often under-claim because individual expenses seem small. But 52 weeks of printing, stationery, and materials adds up. Track everything — use an app or spreadsheet.
2. Claim your DBS check
Enhanced DBS checks cost £38-£50 and most tutors need them. It's a legitimate business expense that many forget to claim.
3. Bundle technology purchases
Need a new laptop and webcam? Buy them in the same tax year. Capital allowances (AIA) let you deduct the full cost. Time big purchases before 5 April if your income was higher that year.
4. Consider your rate structure
Some tutors price per session, others per term. Block booking discounts can lock in income and help with cash flow forecasting — and students/parents love the perceived saving.
5. Pension contributions
Self-employed tutors get full tax relief on pension contributions. If you're earning £30,000+, putting money into a SIPP before 5 April reduces your tax bill immediately. See our Pension Guide.
6. Set aside tax money immediately
Open a separate savings account. Every time you receive payment, move 25-30% into it. This prevents the January tax bill shock. See our Savings Account Guide.
Making Tax Digital (MTD)
From April 2026, self-employed tutors earning over £50,000 must use MTD-compatible software to keep digital records and submit quarterly updates to HMRC. The threshold drops to £30,000 from April 2027.
Even if you're below the threshold now, getting into digital record-keeping habits early makes your life easier when the time comes.
See our Best MTD Software Guide for recommendations suited to low-complexity businesses like tutoring.
Track Your Tutoring Income and Tax
Our Freelancer Tax Tracker Spreadsheet handles income, expenses, mileage, and tax calculations — built for UK sole traders. Perfect for tutors managing multiple students and platforms.
Get the Tax Tracker — £9Summary: Tutor Tax Checklist
| Task | When |
|---|---|
| Register as self-employed | Within 3 months (if earning over £1,000) |
| Get DBS check | Before starting (renew every 3 years) |
| Keep digital records | Every lesson / every payment |
| Set aside tax money | Every payment received (25-30%) |
| File self-assessment | By 31 January each year |
| MTD quarterly updates | From April 2026 if over £50k |
| Pay tax bill | 31 January (+ 31 July for payments on account) |