Private Tuition And Tax – What Teacher-Tutors Need To Know

Georgia Gibson-Smith

If you tutor students privately in addition to your teaching job, a change in HMRC reporting rules could affect you.

Online platforms like Tutorful, Preply and Superprof are now required to report certain user data directly to HMRC. That means if you’ve been tutoring through one of these sites and not declaring the income, HMRC may already know about it – and you could hear from them soon.

This doesn’t mean the tax rules for individuals have changed. But the amount of data HMRC now has access to has. So it’s more important than ever to understand your responsibilities, stay compliant, and avoid penalties.

Here’s what teacher-tutors need to know – and what to do if you think you might be affected.

What’s changed?

The new reporting rules apply to digital platforms – not individuals. These platforms, including Tutorful, Preply and Superprof, now have to report their users’ income data to HMRC if one of the following applies:

• You earn more than approximately £1,700 in a calendar year; or
• You complete more than 30 tutoring jobs in a year.

So if you tutored online last year, HMRC has received your income details for 2024 already – and will start contacting tutors soon.

This could lead to what HMRC calls “nudge letters” – messages to individuals suspected of undeclared income. If you get one, it means HMRC is likely already aware of your tutoring earnings.

Do I need to declare my tutoring income?

Yes – in most cases. The rule is that if you earn more than £1,000 in total tutoring income (not profit) in a tax year – that’s from 6 April to 5 April – you need to register with HMRC and file a self assessment tax return regardless of whether any additional tax is due.

This applies whether or not you’re using a digital platform. Even if you work entirely through word of mouth or tutor just a couple of students outside of school, once your total income self employed hits that £1,000 threshold, you have a legal obligation to report it.

Even if the platform you use doesn’t report your income to HMRC (because it’s under the threshold), you’re still responsible for declaring it if you exceed the £1,000 income limit.

What happens if I haven’t declared my income?

If you should have been reporting tutoring income but haven’t, HMRC may get in touch. Their first step is often a “nudge letter” based on the data they’ve received from platforms.

At this stage, you have two options:

1. Wait to be contacted, which makes your disclosure “prompted” – this usually leads to higher penalties.
2. Come forward voluntarily, before HMRC gets in touch – this is an “unprompted disclosure” and tends to result in lower penalties.

If you ignore a nudge letter or fail to respond, HMRC may open a formal enquiry into your tax affairs, which is a much more serious process. You could lose control over how the issue is handled and face further investigation into other parts of your finances.

In short: the earlier you act, the better.

What should I do if I’ve earned tutoring income?

If you think you may be affected – even if you’re unsure – the most important thing is to seek advice quickly.

Here are the steps to take:

1. Check your tutoring income

Add up all the income (not profit) you’ve earned from tutoring between 6 April and 5 April each year. If it’s over £1,000 within any tax year, you need to report it.

2. If it’s your first time declaring tutoring income:

• You must register for self assessment with HMRC by 5 October following the end of the tax year you earned the income in. For example, if you earned tutoring income in the 2024/25 tax year, register by 5 October 2025.
• You’ll need to file a self assessment tax return by 31 January 2026 (and each year after if you continue tutoring over the threshold).

3. 3. If you’ve been tutoring for more than one year without declaring it:

You may need to make a digital disclosure to HMRC to get your tax affairs in order.

• Start by notifying HMRC that you intend to make a disclosure.
• You’ll then have 90 days to calculate and report the tax you owe.
• It’s highly recommended to work with a tax adviser who has experience with disclosures to help you do this correctly.

What if my situation is more serious?

If you think you’ve deliberately failed to report income – or if there are large sums involved – a digital disclosure might not be appropriate. In those cases, a more formal route, such as using the Contractual Disclosure Facility, may be needed.

This process is more complex but can offer protection from criminal prosecution, so it’s crucial to seek expert advice as soon as possible if you think this could apply to you.

Final advice

Private tutoring is a valuable way to share your skills and boost your income – but it comes with responsibilities. If you’ve earned more than £1,000 in a year, you need to declare it to HMRC, regardless of whether a platform is reporting your income.

If you’re not sure what to do next:

• Get advice now – don’t wait to be contacted.
• Register for self assessment if required.
• Make a disclosure if there’s any historic income that hasn’t been reported.

Sorting it now could save you significant penalties down the line – and give you peace of mind going forward.

Georgia Gibson-Smith is a Tax Disputes and Disclosures Senior Manager at Menzies