Private tuition is one of the most common self-employed side incomes in the UK, and one of the least well understood when it comes to tax. Here's the fact most tutors don't know: if you tutor through a platform, HMRC probably already has your earnings figures before you've even filed your return.
If you tutor through MyTutor, Tutorful, Superprof or a similar platform, HMRC receives an annual report of what the platform paid you, under digital platform reporting rules that came into force in January 2024. This isn't a new tax. it's simply visibility HMRC didn't reliably have before, which makes accurate self-reporting more important than ever.
A tutor might have a handful of students through MyTutor, a couple of private word-of-mouth students, and an occasional booking through a local agency. If you're self-employed across all of it, this is normally one tutoring business, and every student's fees are added together as a single gross income figure against the MTD threshold.
Genuine one-to-one tuition in a school or university-level subject, delivered personally by the tutor rather than through employees or subcontractors, is usually exempt from VAT. This is a separate question from MTD and your Income Tax threshold, but worth knowing if your tutoring income grows substantially, since it affects a different registration point entirely.
All three income streams combine into Sam's single tutoring total. £27,200 is under both the current £50,000 threshold and the £30,000 threshold arriving in April 2027, but worth tracking as the business grows.
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Yes. Since January 2024, UK tutoring platforms must report what they've paid you to HMRC annually under OECD digital platform reporting rules. HMRC already has your gross figures from the platform, so your own Self Assessment needs to match them.
Yes. Platform tutoring, private students found through word of mouth, and school or agency contract work are normally all the same self-employment business, so their combined gross income is what counts towards the MTD threshold.
Tuition in a school or university-level subject, delivered personally by the tutor, is usually VAT-exempt, which is separate from Income Tax and MTD. Coaching, mentoring, or agency models where others deliver the teaching often don't qualify for this exemption.
Yes. A DBS check, teaching materials and textbooks, exam board resources, software subscriptions like Zoom, and travel to students' homes are normally allowable business expenses against your tutoring income.
Once your gross tutoring income exceeds £1,000 in a tax year, you need to register for Self Assessment, even if you also have a PAYE teaching salary. The £1,000 trading allowance covers you below that threshold.