Tax Guide for Self-Employed Tutors

If you work as a self-employed tutor — in person, online, or through a platform like Superprof or Tutorful — you report your income through Self Assessment. Tutoring sits outside the Construction Industry Scheme (CIS), and most tutors run it part-time alongside a teaching job or as secondary income. 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.

Tax Essentials

Field	Detail
CIS applicable	No
Typical income range	£15,000–£40,000
HMRC flat rate expense	None — claim actual costs or trading allowance
VAT threshold relevant	No — private tuition is VAT-exempt as education
Key deadline	31 January (Self Assessment)
Industry body	The Tutors' Association

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.

Since January 2024, UK digital platforms (Tutorful, MyTutor, Superprof and similar) have to report tutor earnings annually to HMRC under the OECD digital platform rules. Platforms send you an annual report by 31 January each year — declare the gross figure (before commission) on your Self Assessment and claim the platform fee as an expense. HMRC will already have the gross number.

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 — see our vehicle and mileage claims guide for how to log trips. 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.

For bigger purchases like a laptop or iPad used wholly or partly for tutoring, see how capital allowances work alongside everyday expenses.

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 (20% on £3,230 above allowance)	£646
Class 2 NI (treated as paid — profits above SPT £6,845)	£0
Class 4 NI (6% on £3,230 above £12,570)	£194
Total tax + NI due	£840

Class 2 NI is no longer charged for 2025/26 if your profits are above the Small Profits Threshold (£6,845) — your contributions are treated as paid for state pension purposes. Without claiming expenses, James's tax + NI on £18,000 would be roughly £1,412. Expenses save him about £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.

Frequently Asked Questions

How much tax does a self-employed tutor pay?

A tutor with £15,800 in taxable profit pays roughly £646 in Income Tax and £194 in Class 4 National Insurance for the 2025/26 tax year — around £840 in total. Class 2 NI is treated as paid once your profits are above the £6,845 Small Profits Threshold. If you also have a salaried teaching job, that salary uses up your £12,570 personal allowance, so all of your tutoring profit is taxed at 20% (or 40% above £50,270).

Do I have to register if I only earn a few hundred pounds tutoring?

No. The £1,000 trading allowance covers casual tutoring income — if your total self-employed earnings for the tax year are £1,000 or less, you don't need to register with HMRC or file a Self Assessment return. Once you go over £1,000, you must register by 5 October following the end of that tax year.

Are Tutorful, MyTutor, and Superprof platform fees tax-deductible?

Yes. Any commission, listing fee, or platform charge taken from your earnings is an allowable business expense. Record the gross fee the student paid as income and deduct the platform's cut separately — don't just report the net amount. Download each platform's annual earnings statement so HMRC can see the gross-to-net trail.

Do private tutors need to charge VAT?

No. Private tuition delivered by an individual teacher in a subject ordinarily taught in schools or universities is exempt from VAT — even if your turnover exceeds the £90,000 registration threshold. Tutoring through a company structure or in non-academic subjects (like life coaching) can be treated differently, so check HMRC Notice 701/30 if you're unsure.

Can I claim my laptop, iPad, and Zoom Pro subscription?

Yes, with apportionment. Software subscriptions like Zoom Pro, online whiteboards, and educational apps are fully deductible if used only for tutoring. For hardware used personally too, claim the business-use percentage — a laptop used 70% for tutoring gives you 70% of the cost as a capital allowance under the Annual Investment Allowance.

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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
• VAT on education and vocational training (Notice 701/30) — GOV.UK
• Reporting rules for digital platforms — GOV.UK
• Register for Self Assessment — GOV.UK