Tutors and tax

Tutors and tax: a UK guide to Self Assessment (2026/27)

Most private tutors in the UK are self-employed, which means tax is your responsibility rather than an employer's. This guide covers when you need to register, what you can claim, the rates for the current tax year, and the deadlines you cannot miss. It is general information, not tax advice.

By Henry Lin, Founder of TutorDex · Published 15 September 2026 · Updated 15 September 2026

Do tutors pay tax?

Yes, if your income is above the thresholds. For tax purposes, a private tutor is normally a sole trader: you are running your own business, even if you find work through a platform. Tutors who work through a marketplace such as Tutorful or MyTutor are usually treated as independent contractors rather than employees, so the platform does not deduct tax for you.

Two thresholds matter:

  • The £1,000 trading allowance. If your total self-employed income in a tax year is £1,000 or less, you do not need to tell HMRC or file a tax return.
  • The £12,570 personal allowance. You do not pay Income Tax on the first £12,570 of income, assuming you have the full allowance available.

Once your self-employed income is over £1,000, you must register for Self Assessment and file a return, even if your profit is below the personal allowance and no tax is due.

If you tutor alongside a job, your personal allowance is usually already used by your salary, so all of your tutoring profit can be taxable, and it may fall into a higher band.

The trading allowance, briefly

If your self-employed income is above £1,000 but your expenses are small, you can deduct a flat £1,000 trading allowance instead of your actual costs, whichever gives the lower taxable profit. You cannot claim the trading allowance and your actual expenses in the same year.

Registering for Self Assessment

If your self-employed income exceeds £1,000, register with HMRC by 5 October following the end of the tax year in which you started. If you started tutoring in the 2025/26 tax year, for example, the registration deadline is 5 October 2026.

The process is:

  • Create a Government Gateway account if you do not already have one.
  • Register as self-employed (a sole trader).
  • HMRC posts your Unique Taxpayer Reference (UTR), usually within about 10 working days.
  • Activate Self Assessment, then file online.

Online returns and any tax owed are due by 31 January after the end of the tax year. Paper returns are due by 31 October.

Income Tax and National Insurance

You pay Income Tax on your profit (income minus allowable expenses), not on your total income. For 2026/27, the bands in England, Wales and Northern Ireland are:

BandTaxable incomeRate
Personal allowanceUp to £12,5700%
Basic rate£12,571 to £50,27020%
Higher rate£50,271 to £125,14040%
Additional rateOver £125,14045%

Scotland has its own Income Tax bands. The personal allowance is also reduced for people with income over £100,000.

As well as Income Tax, self-employed tutors pay Class 4 National Insurance on profits:

  • Profits between £12,570 and £50,270: 6%.
  • Profits over £50,270: 2%.

Class 2 is no longer charged separately. If your profits are £7,105 or more, they are treated as paid for National Insurance purposes, protecting your State Pension record. If your profits are below £7,105, you do not have to pay anything, but you can choose to pay voluntary Class 2 contributions (£3.65 a week for 2026/27) to keep your record up to date.

Payments on account

If your tax bill is more than £1,000 and less than 80% of it was collected at source, you pay in advance towards the following year through two payments on account, on 31 January and 31 July. Each is half of the previous year's bill. Budgeting for them avoids an unpleasant surprise.

A quick example

A tutor with £18,000 of profit and no other income would subtract the £12,570 personal allowance, leaving £5,430 taxable. At the basic rate, that is £1,086 of Income Tax plus £325.80 of Class 4 contributions for 2026/27, about £1,412 in total. Claiming legitimate expenses reduces the profit first, which reduces both figures.

Expenses you can claim

To be allowable, a cost must be wholly and exclusively for your tutoring business. Common claims include:

ExpenseExamples
Teaching materialsTextbooks, past papers, revision guides, workbooks, stationery, printing
Software and platformsZoom, online whiteboards, educational apps, platform commission
EquipmentLaptop, tablet, webcam, headset (business-use proportion)
Working from homeFlat rate by hours worked, or a proportion of heating, electricity and rent
Travel to studentsMileage at 45p per mile to 10,000 miles, then 25p; public transport fares
Insurance and checksProfessional indemnity, public liability, DBS check and Update Service
Professional costsRelevant CPD, professional memberships, accountancy fees
Phone and internetThe business proportion of your bills

Two simplified schemes are worth knowing:

  • Mileage. Instead of tracking actual running costs, you can claim 45p per mile for the first 10,000 miles in a car or van, then 25p after that. Motorcycles are 24p and bicycles 20p.
  • Working from home. Instead of apportioning bills, you can claim a flat rate based on hours worked at home each month: £10 for 25 to 50 hours, £18 for 51 to 100 hours, and £26 for 101 hours or more.

Platform fees are also deductible. If you tutor through a commission platform, declare the gross amount and claim the platform's cut as an expense rather than reporting only what you received. On TutorDex, families pay the tutor directly, so there is no commission to deduct.

Expenses you cannot claim

  • The qualification that made you a teacher. Your degree or PGCE is not deductible; only continuing professional development that updates existing skills is.
  • Everyday clothing. What you wear to lessons is not deductible unless it is uniform or branded workwear.
  • Food and drink. Coffee between lessons does not count, unless you are working away from your normal area.
  • The personal share of mixed-use items. If a laptop or phone is used for tutoring and personally, only the business proportion is claimable.
  • Ordinary commuting. Travelling from home to your usual place of work is not claimable; travel between different tutoring locations can be.

Platform income and HMRC reporting

Since January 2024, UK digital platforms must report the income of sellers and tutors to HMRC. If you earn through a platform, you will receive an annual statement, and HMRC will already hold the figures. That makes accurate records essential rather than optional.

Two habits keep this simple:

  • Download each platform's annual earnings statement and reconcile it with your own records.
  • Declare the gross amount the family paid, then claim the platform's commission as a business expense.

If you are paid directly, as on a no-commission directory, there is no platform cut to account for, but the lesson income is still taxable and must be declared.

Making Tax Digital

Making Tax Digital for Income Tax changes how you report, not what you owe. From 6 April 2026, sole traders and landlords with qualifying income over £50,000 must keep digital records, send quarterly updates to HMRC using compatible software, and submit a final declaration by 31 January.

The threshold is being lowered in stages: £30,000 from April 2027 and £20,000 from April 2028. If you are below the threshold now, it is worth planning ahead, because the requirement will reach more tutors over time.

Sole trader or limited company?

Most tutors operate as sole traders, which is simpler and cheaper to run. You register with HMRC, file one return, and pay Income Tax and National Insurance on your profits.

At higher profit levels, some tutors consider a limited company, which pays Corporation Tax and can distribute profits as dividends. It can be more tax-efficient in some cases, but it brings more admin, including annual accounts, a corporation tax return and possibly payroll. If your work comes through agencies or platforms, employment status rules can also affect how you should work. If your profits are consistently high, it is worth taking advice from an accountant before incorporating.

Records and key deadlines

Keep records of your income and expenses for at least 5 years after the 31 January filing deadline. Useful records include invoices, bank statements, receipts, mileage logs, platform statements and your hours worked from home.

A separate bank account makes all of this far easier, and many tutors set aside 25 to 30% of each payment to cover their tax bill.

The dates to remember, for a tax year that runs 6 April to 5 April:

  • 5 April: the tax year ends.
  • 5 October: register for Self Assessment if you started self-employment in that tax year and earned over £1,000.
  • 31 October: deadline for a paper tax return.
  • 31 January: deadline to file online and pay any tax owed.
  • 31 July: second payment on account, if you make them.

Frequently asked questions

Do I need to pay tax if I only tutor a few hours a week?
If your total self-employed income is £1,000 or less in a tax year, you do not need to register or file. Above £1,000 you must register for Self Assessment and file a return, even if your profit is below the personal allowance and no tax is due.
Do I have to declare cash payments from families?
Yes. All income from tutoring is taxable, whether it is paid by bank transfer, card or cash. Keeping a dated record of cash payments protects you if HMRC asks questions.
Are platform fees tax-deductible?
Yes. Commission or listing fees taken by a tutoring platform are an allowable business expense. Declare the gross amount the family paid and claim the platform fee separately rather than reporting only your net earnings.
Can I claim my laptop, phone and Zoom subscription?
Yes, if they are used for your tutoring. Where an item is also used personally, claim only the business proportion. Subscriptions used only for tutoring are fully deductible.
Do private tutors need to charge VAT?
Usually not. Private tuition in a subject ordinarily taught in schools or universities is generally exempt from VAT, even above the £90,000 registration threshold. Tutoring through a company, or in non-academic areas such as life coaching, can be treated differently, so check HMRC Notice 701/30.
I already have a full-time job. Do I still need to file a tax return?
If your tutoring income is over £1,000, yes. Your personal allowance is usually used by your salary, so your tutoring profit may be taxable in full at your marginal rate. You may also need to make payments on account.
Do I need an accountant?
Not always. Many sole traders file their own return using HMRC's online service or accounting software. An accountant is worth considering if your profits are high, you are considering a limited company, or your affairs are otherwise complex.

Sources

Rates and thresholds were checked on 15 September 2026 for the 2026/27 tax year. Tax rules change, so confirm the current figures on GOV.UK or with a qualified accountant.