Tax Guide for Self-Employed Tutors
What expenses can a self-employed tutor claim? Travel, textbooks, platform fees, home office — with a worked tax calculation and £1,000 trading allowance.
Tax Essentials
- Typical Income
- £15,000–£40,000
- VAT Threshold Risk
- Low risk
- Industry Body
- The Tutors' Association
If you work as a self-employed tutor — in person, online, or through a platform like Superprof or Tutorful — you're responsible for reporting your income through Self Assessment. Many tutors work part-time alongside a teaching job, and the expenses you can claim reduce your tax bill on every lesson you deliver.
The key threshold: if your total tutoring income is £1,000 or less per tax year, you don't need to register or file. Above that, you need to register with HMRC.
What You Can Claim
| Expense | Examples | Typical Annual Cost |
|---|---|---|
| Travel to students | Mileage at 45p/mile (first 10,000), bus/train fares to client homes | £300–£1,500 |
| Textbooks & materials | Exam board textbooks, past papers, revision guides, workbooks | £100–£400 |
| Stationery & printing | Pens, whiteboards, markers, exercise books, printer ink, photocopying | £50–£200 |
| Software & subscriptions | Zoom Pro (~£120/year), online whiteboard tools, educational apps | £100–£300 |
| Platform fees | Superprof, Tutorful, PMT, MyTutor commissions or listing fees | £50–£500 |
| Computer equipment | Laptop, tablet, webcam, headset (business-use proportion) | £100–£400 |
| Home office | HMRC simplified flat rate (£10–£26/month) for lesson prep and online sessions | £120–£312 |
| Insurance | Professional indemnity + public liability (from ~£55/year) | £55–£100 |
| DBS check | Enhanced DBS (£49.50 + admin fee), DBS Update Service (£16/year) | £50–£80 |
| Professional memberships | The Tutors' Association (~£95/year) | £95 |
| Phone | Mobile contract (business portion — parent calls, scheduling) | £100–£200 |
| Accounting fees | Tax return preparation, bookkeeping | £100–£300 |
Platform Fees: They're Deductible
If you use a tutoring platform, the commission or listing fee is a business expense. Rates vary widely — Superprof charges 0–10%, MyTutor takes ~40%, Tutorful adds a 35% student-side fee. Whatever the platform takes from your earnings, record it as a deductible cost.
The £1,000 Trading Allowance
If your total self-employed income is under £1,000, you don't owe tax and don't need to file. Between £1,000 and about £2,000, you can choose to deduct the £1,000 trading allowance instead of actual expenses — whichever gives a better result. You can't use both.
Travel: In-Person Tutors Only
If you travel to students' homes, mileage and transport costs are deductible. Online-only tutors can't claim travel, but can claim a larger share of home office costs for the extra hours spent working from home.
Expenses You Can't Claim
- Your original teaching degree or PGCE — the qualification that made you a teacher isn't deductible. Only CPD courses that update existing skills count
- Everyday clothing — what you wear to lessons isn't deductible unless it's branded with your business name
- Your own children's textbooks — only books and materials bought for tutoring clients count
- Food and drink — coffee between lessons isn't deductible unless you're working away from your normal area
- Personal laptop use — if you use a laptop for both tutoring and personal use, only the business proportion is deductible
Example: How Much Tax Does a Tutor Pay?
James tutors Maths and Science part-time, 12 hours per week. Here's his 2025/26 tax year:
| Item | Amount |
|---|---|
| Tutoring income (gross) | £18,000 |
| Travel to students | −£800 |
| Textbooks, stationery, printing | −£300 |
| Software, platform fees, equipment | −£350 |
| Insurance, DBS, TTA, phone, home office | −£550 |
| Accounting fees | −£200 |
| Taxable profit | £15,800 |
| Income Tax (after £12,570 personal allowance) | £646 |
| Class 2 NI (£3.50/week × 52) | £182 |
| Class 4 NI (6% on £12,570–£50,270) | £194 |
| Total tax + NI due | £1,022 |
Without claiming expenses, his tax + NI would be £1,594. Expenses save James £572 — and that's on a modest part-time income.
Record Keeping Tips
- Track platform earnings separately from private clients — Superprof, MyTutor, and Tutorful each show earnings differently. Download annual summaries from each platform dashboard
- Log mileage to every in-person lesson — note the student's address, date, and miles. If you tutor at multiple homes in one evening, each journey counts
- Save textbook and resource receipts — curricula change, and you'll buy new editions each year. Keep receipts by subject and level
- Record your DBS check and renewal — the Enhanced DBS (£49.50+) is deductible, and the £16/year Update Service fee is too. Keep both confirmations
- Note hours worked from home — the HMRC simplified flat rate depends on weekly hours. If you prep lessons and deliver online sessions from home, log those hours
Key Deadlines
| Deadline | What |
|---|---|
| 5 April | Tax year ends — finalise your income and expense records |
| 5 October | Register for Self Assessment (if your first year over £1,000) |
| 31 January | File Self Assessment and pay any tax owed |
| 31 July | Second payment on account (if applicable) |
See our guide on what records to keep for more detail.
This guide is for informational purposes only and does not constitute tax, legal, or financial advice. Tax rules change frequently. Always verify current requirements on GOV.UK or consult a qualified accountant for your specific situation.
Official Sources
- Expenses if you're self-employed — GOV.UK
- Tax-free allowances on property and trading income — GOV.UK
- Self-employed National Insurance rates — GOV.UK
- Working from home if you're self-employed — GOV.UK
- Register for Self Assessment — GOV.UK