Tax Guide for Tutors and Private Teachers

The Accounted Business Team·31 January 2026·4 min read

Teaching Privately? Here Is How Tax Works

Private tutoring has grown enormously in the UK. Whether you teach maths at a kitchen table, deliver English lessons over Zoom, or run music classes from your front room, if you are being paid for it, HMRC wants to know.

This guide explains everything you need to know as a self-employed tutor for the 2025/26 tax year, including a lesser-known allowance that could mean you do not owe any tax at all.

The £1,000 Trading Allowance

If your total self-employment income (not profit — total income before expenses) is £1,000 or less in the tax year, you do not need to register for Self Assessment, tell HMRC, or pay tax on it.

If your income exceeds £1,000, you need to register and file a return. You then have a choice: deduct the £1,000 as a flat allowance instead of claiming itemised expenses, or claim your actual expenses. For most tutors who travel, buy materials, and pay for DBS checks, actual expenses exceed £1,000 — so claiming real costs usually wins. You cannot use both.

Already Employed as a Teacher?

Many tutors are employed teachers who tutor on the side. You still need to register for Self Assessment for the tutoring income. Your teaching salary continues through PAYE; your tutoring goes on a Self Assessment return. If your salary already uses up your personal allowance (£12,570), your tutoring profits are taxed from the first pound at your marginal rate.

Expenses Tutors Can Claim

Teaching Materials

Textbooks, workbooks, past papers, revision guides, stationery, printed worksheets, educational games, flashcards, and specialist materials for your subject are all claimable if bought specifically for tutoring.

Travel to Students' Homes

Use HMRC's mileage rates (45p per mile for the first 10,000, 25p after) or actual vehicle costs. Public transport fares to students' locations are also claimable.

DBS Check Costs

The cost of your DBS check (around £18-£38 depending on the level, plus admin fees) is claimable. DBS Update Service subscriptions (£13 per year) qualify too.

Professional Memberships

Fees for The Tutors' Association, subject-specific bodies (Institute of Mathematics, Royal Society of Chemistry), and relevant teaching unions are claimable.

Home Office Expenses

If you tutor from home, use the simplified flat rate (£10/month for 25-50 hours, £18 for 51-100, £26 for 101+) or calculate the actual proportion of household costs — mortgage interest or rent, council tax, electricity, gas, water, broadband, and insurance.

For online tutors, broadband is particularly relevant. If you upgraded specifically for video calls, the extra cost is directly attributable to your business.

Technology and Equipment

Laptops, webcams, microphones, headsets, tablets, interactive whiteboards, printers, and software subscriptions (Zoom, Microsoft 365) are claimable for the business-use proportion. Online tutoring platform fees and educational software also qualify.

Insurance, Marketing, and Training

Professional indemnity and public liability insurance premiums are claimable. Marketing costs — website hosting, tutoring platform listing fees (Tutorful, MyTutor, Superprof), business cards, local advertising — are claimable. CPD courses that update your existing teaching skills, subject knowledge enhancement courses, and safeguarding training all qualify.

How Much Tax Will You Pay?

Income Tax Rates (2025/26)

Personal allowance: £12,570 (no tax)
Basic rate: 20% on £12,571 to £50,270
Higher rate: 40% on £50,271 to £125,140
Additional rate: 45% above £125,140

National Insurance

Class 2 NI: £3.45 per week if profits exceed £6,725
Class 4 NI: 6% on profits between £12,570 and £50,270, 2% above that

If you are also employed, you pay both Class 1 (through PAYE) and Class 4 NI, though there is an annual cap.

Tutoring Through a Platform

If you use Tutorful, MyTutor, or Superprof, the full amount the student pays is your income. The platform's commission is your expense. Record both — do not just log the net payment. Some platforms may report your earnings to HMRC under new digital platform reporting rules.

Record-Keeping

Keep records of all income from every student (including cash payments), receipts for business purchases, mileage logs, and bank statements. Cash income is just as taxable as bank transfers, and HMRC expects you to declare it fully. Note the date, student name, amount, and session details for each cash payment. Keep records for at least five years after the filing deadline.

Stay Organised, Keep More of What You Earn

Tutoring can be a rewarding way to earn extra income or a full-time career. Either way, getting your tax right means keeping more of what you earn. If you want to take the hassle out of tracking your income and expenses, start your free trial with Accounted. Penny, our AI bookkeeper, keeps a running tally of your finances throughout the year, so when January comes around, your Self Assessment figures are already waiting for you.

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