Accountants for private tutors: the short answer
Last updated: 14 October 2026
Private tutors who teach for themselves are usually self-employed. They must register for Self Assessment and pay tax on profits above the £12,570 Personal Allowance, plus Class 4 NIC of 6% on profits between £12,570 and £50,270. Once a tutoring business grows, with agency staff, online courses or several tutors, a limited company can save tax. Accotax supports private tutors at every stage.
If you just need your annual return filed, see our main tax returns for private tutors page.
Tutors’ tax at a glance (2026/27)
| Item | Rule |
| Trading allowance | The first £1,000 of tutoring income is tax-free if you claim no expenses |
| Registration | By 5 October after the tax year you started |
| Income tax | 20%, 40% and 45% bands above the Personal Allowance |
| Class 4 NIC | 6% on £12,570 to £50,270, 2% above |
| MTD for Income Tax | Applies if your qualifying income is over £50,000 from April 2026 |
Allowable expenses for tutors
- Teaching materials, textbooks and past papers
- Online platform and video-call subscriptions
- Travel to students’ homes, at 45p per mile for the first 10,000 miles
- A share of household costs if you teach from home
- DBS checks, training and professional memberships
- Advertising, website costs and tutoring agency fees
Agency tutors and online platforms
If you work through an agency or a platform, check whether you are treated as self-employed or as a worker. Online platforms now report tutors’ earnings to HMRC, so all income must be declared.
When to set up a limited company
Consider it if your profits are regularly above about £50,000, you employ other tutors or you want to build a tutoring brand. You then take a salary and dividends. See salary or dividends.
VAT and tutoring
Private tuition by an individual teacher in a subject normally taught in schools or universities can be VAT-exempt. Agencies and companies are usually standard-rated, which is an important difference once you pass the £90,000 threshold.
Frequently asked questions
I tutor alongside my teaching job. Do I need a tax return?
Yes, if your tutoring income is over £1,000.
Can I claim my laptop?
Yes, the business-use share.
What if I haven’t declared past tutoring income?
Tell HMRC through the digital disclosure service. We can help.
Do you work with tutoring agencies?
Yes. See accountants for small businesses.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with accounting for your tutoring business. See our tax returns for private tutors service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.