Private Tutor

Teach your finances well — UK tax for private tutors and educators.

Allowable Expenses

• Teaching Materials — Textbooks, past papers, workbooks, and teaching resources used directly with students.
• Online Platform Subscriptions — Tutoring platforms (Tutor.com, MyTutor, Tutorful), Zoom Pro, and interactive whiteboard software.
• Home Office / Teaching Space — If you teach from home, claim a proportion of broadband, utilities, and furniture used in your teaching room.
• Stationery & Printing — Printed worksheets, assessment materials, and stationery provided to students.
• Professional Development — QTS or QTLS renewal fees, subject-specific training, and educational CPD courses.
• Advertising — Platform listing fees, local advertising, and website costs to attract new students.

Tax Tips

• Tutoring is a personal service — you are self-employed and must register with HMRC and file Self Assessment once you earn above £1,000.
• Teaching materials are deductible — even if some are used across multiple students, the cost is a business expense.
• If you teach via an agency platform, the platform may issue you an earnings statement — use it to verify your income figures.
• Private tutoring that is purely educational (not medical or therapeutic) is standard-rated for VAT — register when turnover exceeds £90,000.

Frequently Asked Questions

Do I need to register for Self Assessment as a private tutor?

Yes, once your tutoring income exceeds the £1,000 trading allowance. Register with HMRC by 5 October following your first year of tutoring. All tutoring platforms, cash payments, and bank transfers must be declared.

Are teaching materials deductible?

Yes. Textbooks, past papers, workbooks, printed worksheets, and online resources used directly with students are deductible business expenses. Even if used across multiple students, the cost is still a legitimate business purchase.

What happens if I teach through a platform like Tutorful or MyTutor?

Platforms deduct a commission from your earnings. You should declare the gross income (before commission) and deduct the commission as an allowable expense — or alternatively declare only the net income you receive. Platform income is reported to HMRC under digital marketplace reporting rules.

Do I need a DBS check and is the cost deductible?

Many parents require a current DBS check before engaging a tutor. While there is no legal requirement for private tutors to hold a DBS, the cost of obtaining one for professional purposes is deductible as a business compliance cost. Some local authorities and tutoring platforms also require it.