Compiled by TutorContracts from the sources listed below, checked on 5 November 2026. We sell the templates linked on this page.
Private tutor tax in the UK 2026 to 2027: registering, expenses, National Insurance and records
Most UK private tutors are self-employed sole traders. If your gross trading income from all your trades, tutoring included, is £1,000 or less in a tax year you usually do not need to tell HMRC. Above that, register for Self Assessment by 5 October after the tax year ends, file online and pay by 31 January. For 2026 to 2027 you pay Class 4 National Insurance of 6% on profits between £12,570 and £50,270, and 2% above that. You pay tax on profit, so keep records of what you spend, and keep them for at least five years after the filing deadline.
Do private tutors have to pay tax?
Yes, on profit above your allowances. Most private tutors work for themselves as sole traders, which means you report your tutoring income to HMRC through Self Assessment rather than having tax taken by an employer. This guide covers tutors working for themselves. If an agency or school puts you on its payroll for part of your work, ask how that income is being treated.
GOV.UK says the trading allowance gives you £1,000 of gross trading income a year tax free, from one or more trades. It is one allowance shared across all your trades, so £800 from tutoring and £800 from another trade is £1,600 and over the limit. If your gross trading income from all your trades is £1,000 or less you usually do not need to tell HMRC, although you should still keep records. If you use the allowance you cannot also claim expenses, so once your real costs are more than £1,000 it can be better to register and deduct them instead.
VAT is a separate question. The VAT registration threshold is £90,000 of taxable turnover, and HMRC's VAT education manual treats private tuition by an individual teacher working on their own account, in a subject ordinarily taught in a school or university, as exempt. If you employ other tutors, trade through a company or teach other subjects, get advice.
Registering for Self Assessment and the dates that matter
You must tell HMRC by 5 October after the end of the tax year if you need to complete a return and have not filed one before. A tax year runs from 6 April to 5 April. These are the dates GOV.UK gives for the 2025 to 2026 tax year, which ended on 5 April 2026:
| Deadline | What it is | Date for the 2025 to 2026 tax year |
|---|---|---|
| 5 October | Tell HMRC you need to file, by registering for Self Assessment | 5 October 2026 |
| 31 October | Paper tax return must reach HMRC | 31 October 2026 |
| 30 December | Online return in by this date if you want to pay a small bill through your tax code | 30 December 2026 |
| 31 January | Online return submitted and tax paid | 31 January 2027 |
| 31 July | Second payment on account, if you make payments towards your bill | 31 July 2027 |
National Insurance for self-employed tutors
National Insurance depends on your profit, not your turnover. You work out profit by deducting your allowable expenses from your self-employed income. Most people pay Class 2 and Class 4 through their Self Assessment return. GOV.UK gives these rates for 2026 to 2027:
| Your annual profit | What happens in 2026 to 2027 |
|---|---|
| Under £7,105 | You pay nothing, but can choose to pay voluntary Class 2 at £3.65 a week |
| £7,105 to £12,570 | Class 2 is treated as paid to protect your record, and you pay no Class 4 |
| £12,570 to £50,270 | Class 4 at 6% on the profits in this band |
| Over £50,270 | Class 4 at 2% on profits above £50,270 |
Allowable expenses for private tutors
You can deduct costs that are wholly for the business before working out your profit. HMRC lists categories rather than tutor-specific items, so these are examples of how its categories apply to tutoring. If something is used for both business and personal reasons you can only claim the business share, and if you are unsure whether a cost qualifies, ask HMRC or an accountant.
| HMRC category | What HMRC says | Example for a tutor |
|---|---|---|
| Office costs | Stationery, phone, mobile and internet bills, postage, printing, ink, and software used for less than 2 years | Printed worksheets, past papers, printer ink, a subject app subscription |
| Travel costs | Fuel, parking, train or bus fares for business purchases and journeys | Parking and fares for lessons at pupils' homes |
| Simplified mileage | For 2026 to 2027, 55p a mile for the first 10,000 business miles in a car, then 25p. Before 6 April 2026 the first 10,000 miles were 45p | A flat rate instead of working out fuel, servicing and insurance |
| Working from home | A reasonable share of heating, electricity and broadband, or a flat rate of £10, £18 or £26 a month if you work 25 to 50, 51 to 100 or 101 or more hours a month at home. The flat rate excludes phone and internet | Online lessons and marking from a spare room |
| Financial costs | Insurance and bank charges | Business insurance, a separate bank account's charges |
| Advertising and marketing | Costs such as a website | A tutor website, a paid profile or listing |
| Subscriptions and training | Trade or professional subscriptions, and training courses related to your business, such as refresher courses | Exam board training, subject refresher courses |
| Equipment | Computers and printers are allowable expenses under cash basis accounting, or capital allowances under traditional accounting | A laptop or tablet used for teaching |
Making Tax Digital for Income Tax
Making Tax Digital for Income Tax changes how some sole traders report: you keep digital records and send quarterly updates through software. The updates are summaries, not tax returns: you still submit a tax return every year by 31 January. GOV.UK says you must use it if you are a sole trader registered for Self Assessment and your qualifying income is over the threshold for the tax year.
There are three stages: £50,000 for the 2024 to 2025 tax year, which means you should have started from 6 April 2026; £30,000 for 2025 to 2026, which means you start from 6 April 2027; and £20,000 for 2026 to 2027, which means you start from 6 April 2028. Qualifying income is your self-employment and property income added together, before expenses. HMRC has a checking tool on the same page. You still file a Self Assessment return for the year before you start, and to sign up you must be registered for Self Assessment and have filed a return in the last 2 years.
Records tutors should keep
You do not send records to HMRC with your return, but you must keep them to work out your profit and to show HMRC if asked. GOV.UK says to keep records for at least 5 years after the 31 January submission deadline for the tax year. For example, a return for 2022 to 2023 sent by 31 January 2024 means keeping records until at least the end of January 2029. From 2024 to 2025, cash basis, where you record income and costs when money moves, is the default method.
- All sales and income: lesson fees received, platform payouts, one-off payments and cash
- All business expenses: receipts, bank statements and sales invoices as proof
- Personal income: you also need records of other income for your return
- Business miles and home working hours: if you plan to use simplified expenses, log them as you go
- Invoices and payment terms: clear cancellation and payment terms make your income records match what you were owed
Get the free Tutor Tax Year Records Sheet: 21 questions and a signed declaration, emailed to you as a print-ready form.
Free template
Get the print-ready Tutor Tax Year Records Sheet
A print-ready sheet for the tax year: income by month, expense categories that match HMRC's headings, mileage and home-working hours, deadlines and money set aside. Free, and yours to keep.
Frequently asked questions
Do I have to pay tax on private tutoring?
Yes, on profit above your allowances. GOV.UK says that if your gross trading income from all your trades combined is £1,000 or less in a tax year you usually do not need to tell HMRC. Above that, register for Self Assessment by 5 October after the tax year ends.
Can I claim expenses and the £1,000 trading allowance?
No. GOV.UK says you cannot claim expenses if you use the £1,000 trading allowance. If your real costs are more than £1,000, registering and deducting them may leave you with a lower taxable profit.
How much National Insurance does a self-employed tutor pay?
For 2026 to 2027, GOV.UK gives Class 4 at 6% on profits between £12,570 and £50,270 and 2% above that. Class 2 is treated as paid at profits of £7,105 or more, and below that you can pay voluntarily at £3.65 a week.
Do I charge VAT on tutoring?
The VAT registration threshold is £90,000. HMRC's VAT education manual treats private tuition by an individual teacher working on their own account, in a subject ordinarily taught in a school or university, as exempt. If you employ other tutors or trade through a company, get advice.
Do I need to use Making Tax Digital as a tutor?
Only if you are a sole trader registered for Self Assessment with qualifying income over the threshold. GOV.UK gives £50,000 for 2024 to 2025, starting 6 April 2026; £30,000 for 2025 to 2026, starting 6 April 2027; and £20,000 for 2026 to 2027, starting 6 April 2028. Qualifying income is self-employment and property income combined, before expenses, and you still submit a tax return every year.
Sources
- Tax-free allowances on property and trading income, GOV.UK
- Register for Self Assessment, GOV.UK
- Self Assessment tax returns: deadlines, GOV.UK
- Self-employed National Insurance rates, GOV.UK
- Expenses if you're self-employed, GOV.UK
- Simplified expenses if you're self-employed, GOV.UK
- Business records if you're self-employed, GOV.UK
- Find out if and when you need to use Making Tax Digital for Income Tax, GOV.UK
- VATEDU40200: scope of the private tuition exemption, HMRC (GOV.UK)
- Work out your qualifying income for Making Tax Digital for Income Tax, GOV.UK
- Using Making Tax Digital for Income Tax for the first time, GOV.UK
Your teaching is good. Your terms should be too.
Payment, notice and safeguarding agreed with parents before lesson one.
A tutor with a business behind the teaching.
These articles are general guidance for UK private tutors, not legal advice. Our documents are editable templates: adapt them to your own tuition, check your insurer's requirements and take advice where the stakes are high.