Tutoring as a Side Hustle — Do I Need to Register as Self-Employed?

The Accounted Business Team·3 March 2026·9 min read

Tutoring is one of the most popular side hustles in the UK, and it is easy to see why. If you have expertise in a subject — whether that is GCSE maths, A-level chemistry, piano, or English as a second language — there is almost always demand. You can set your own hours, work from home or online, and earn a decent hourly rate without needing to invest in stock or equipment.

But here is the question that comes up every time: do you actually need to register as self-employed? And if so, what does that mean for your tax?

The short answer is: it depends on how much you earn. Let us go through the full picture.

The £1,000 Trading Allowance

The UK's trading allowance is the first thing to understand. It gives you £1,000 of tax-free trading income per tax year (6 April to 5 April), no questions asked.

If your total tutoring income is £1,000 or less in a tax year:

You do not need to register as self-employed
You do not need to file a Self Assessment tax return
You do not need to pay tax on it
You do not even need to tell HMRC

This is based on your gross income — the total amount you receive from tutoring, before any expenses.

How quickly does £1,000 add up?

Let us do a quick calculation. If you charge £30 per hour and tutor for just one hour per week, that is roughly £1,560 per year (52 weeks × £30). You would already be over the threshold.

Even at a modest £20 per hour for two sessions per month, that is £480 over the year — well within the allowance. But if you take on a few more students, it does not take long to cross £1,000.

The point is: if tutoring is more than very occasional, you are likely to need to register. For a detailed look at all the thresholds, see our guide on how much you can earn before registering as self-employed.

When and How to Register

Once your tutoring income exceeds £1,000, you need to register as self-employed with HMRC. You can do this online through the Government Gateway — it takes about 15 minutes.

The deadline for registration is 5 October following the end of the tax year in which you started earning over £1,000. For example, if you started tutoring in October 2025 and earned more than £1,000 by April 2026, you would need to register by 5 October 2026.

When you register, you will receive a Unique Taxpayer Reference (UTR) number. This is the number you use to file your Self Assessment tax return.

For a step-by-step walkthrough, have a look at our guide on how to register as self-employed with HMRC.

Are You Self-Employed or Employed?

This is an important distinction. If you tutor privately — finding your own students, setting your own rates, and choosing when and where to work — you are self-employed.

But if you work through a tutoring agency and they:

Set your rates
Assign students to you
Tell you when and where to work
Pay you a regular wage or salary

Then you might actually be employed by the agency, in which case they should be deducting tax and National Insurance through PAYE. Check your contract carefully.

Many tutoring platforms sit somewhere in between. Platforms like MyTutor, Tutorful, or Superprof connect you with students but generally treat you as self-employed. You set your own rates (within a range), choose your availability, and are responsible for your own tax. The platform takes a commission but does not employ you.

If you are self-employed, the tax and registration rules in this article apply to you.

How Much Tax Will You Pay?

Your tutoring profit is added to any other income you have for the tax year. The 2025/26 income tax bands are:

Personal Allowance: £12,570 (0%)
Basic rate: £12,571 – £50,270 (20%)
Higher rate: £50,271 – £125,140 (40%)
Additional rate: Over £125,140 (45%)

If tutoring is your only income

If you are tutoring as your sole source of income — perhaps while studying or between jobs — you have the full personal allowance of £12,570 available. You would only pay income tax on profits above that amount.

Example: You earn £8,000 from tutoring with £500 in expenses. Your profit is £7,500, which is well within the personal allowance. No income tax to pay, but you still need to register and file a return.

If you have a full-time job

If you are employed and tutoring on the side, your personal allowance is probably already used up by your salary. That means your tutoring profit is taxed from the first pound.

Example: You earn £28,000 from your day job and £5,000 from tutoring (after expenses). The £5,000 is taxed at 20%, giving you an income tax bill of £1,000 on your tutoring earnings.

For a full breakdown of how this works, read our guide on tax when you are employed and self-employed.

National Insurance

If your total self-employed profits exceed £12,570:

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

If you are employed and your tutoring profits are under £12,570, you may not owe any National Insurance on the tutoring income — but you will still need to declare it.

What Expenses Can You Claim?

One of the benefits of being registered as self-employed is that you can deduct business expenses from your income, reducing the amount of tax you pay. For tutors, common expenses include:

Teaching materials

Textbooks, workbooks, and revision guides
Stationery (pens, paper, whiteboard markers)
Printed worksheets and exam papers
Educational software or apps

Technology

A laptop or tablet used for online tutoring
Webcam, microphone, or headset
Software subscriptions (Zoom, Google Workspace, etc.)
Internet costs — the business-use proportion

Travel

If you travel to students' homes to tutor, you can claim mileage at 45p per mile for the first 10,000 miles and 25p per mile after that. Alternatively, you can claim actual vehicle costs (fuel, insurance, maintenance) proportionally, though the mileage method is simpler for most people.

Public transport fares to tutoring sessions are also claimable.

Home office

If you tutor from home — whether in person or online — you can claim a proportion of your household costs. The simplest method is HMRC's flat rate:

25–50 hours working from home per month: £10 per month
51–100 hours: £18 per month
101+ hours: £26 per month

Alternatively, you can calculate the actual proportion of your home used for tutoring and claim a corresponding share of rent or mortgage interest, council tax, utilities, and insurance.

Platform and marketing costs

Commission charged by tutoring platforms
Website hosting and domain fees (if you have your own tutoring website)
Business cards or flyers
Online advertising

Professional development

Courses, workshops, or certifications related to your tutoring subject
Professional body memberships (if relevant)
DBS check fees

Insurance

Public liability insurance
Professional indemnity insurance

Bookkeeping

The cost of tracking your income and expenses is itself an allowable expense. Whether you use an accountant or software like Accounted, you can deduct the cost.

Record Keeping

HMRC requires you to keep records of all income and expenses for at least five years after the 31 January filing deadline. For tutors, good records might include:

A log of all tutoring sessions (date, student, hours, amount charged)
Invoices or payment confirmations
Receipts for expenses (materials, travel, software)
Bank statements showing tutoring income

If you are paid in cash by some students, keep particularly careful records. HMRC is more likely to scrutinise cash-based businesses, and having a clear audit trail protects you.

Penny, the AI assistant in Accounted, can help automate much of this — categorising transactions, tracking income against thresholds, and keeping your records organised throughout the year rather than leaving it all to January.

Tutoring Through a Limited Company

Most side-hustle tutors operate as sole traders, which is the simplest and cheapest option. But if your tutoring business grows significantly, you might wonder about setting up a limited company.

The potential advantages include:

Paying yourself through a combination of salary and dividends, which can be more tax-efficient at higher income levels
Limited liability protection
A more professional image

The disadvantages include:

More paperwork and compliance costs (annual accounts, Corporation Tax returns, Companies House filings)
Less flexibility with how you draw income
Additional accountancy costs

For most tutors earning a few thousand pounds on the side, sole trader status is the right choice. The administrative burden of a limited company simply is not worth it until your profits are substantial.

Do You Need a DBS Check?

This is not a tax question, but it comes up so often that it is worth mentioning. If you are tutoring children (under 18), you should have an enhanced DBS (Disclosure and Barring Service) check. While it is not strictly a legal requirement for self-employed tutors in England and Wales (it is for those employed by schools or agencies), parents will almost always expect it.

Most tutoring platforms require a DBS check before you can list your services. You can apply for one through an umbrella body — it costs around £40–£50 and is valid indefinitely (though many parents and platforms prefer a recent one).

The cost of your DBS check is an allowable business expense.

Common Questions

Do I need to charge VAT?

No, unless your taxable turnover exceeds £90,000 in a rolling 12-month period. Very few individual tutors reach this level.

Can I tutor while on Universal Credit?

Yes, but your earnings will affect your Universal Credit payment. You will have a work allowance, and earnings above that are subject to a taper (55p reduction in UC for every £1 earned). You need to report your self-employed earnings to the DWP.

Do I need to tell my employer?

Check your employment contract. Some contracts require you to declare outside work or get permission. HMRC will not inform your employer, but your tax code might change if you owe additional tax on your tutoring income.

What about tutoring overseas students online?

If you are based in the UK and providing tutoring services, it is UK trading income regardless of where your students are located. The same registration and tax rules apply.

Key Takeaways

If your tutoring income is £1,000 or less per year, you do not need to register or pay tax.
Above £1,000, register as self-employed and file a Self Assessment.
You can claim expenses for materials, technology, travel, home office, and more.
Keep clear records of every session and every expense.
Most side-hustle tutors are best served by sole trader status.

Tutoring is a rewarding side hustle — both personally and financially. Getting the tax side sorted early means you can focus on what you do best: helping people learn.

Accounted helps UK sole traders stay on top of their bookkeeping and tax. Start your free 30-day trial at getaccounted.co.uk

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