How to Do a Self-Assessment Tax Return as a UK Tutor (2026)

Important: This article provides general guidance on completing a Self-Assessment tax return for the 2025/26 tax year only. Tax rules change regularly, and individual circumstances vary. For specific advice about your situation, check GOV.UK or speak to a qualified accountant.

A Self-Assessment tax return for tutors involves reporting your tutoring income, claiming allowable expenses, calculating your profit, and declaring it to HMRC by 31 January. This guide walks through each step of completing your first tax return as a private tutor.

Why the first one feels hardest

Most tutors find their first Self-Assessment tax return daunting. Not because the process itself is particularly complicated, but because it involves a system and terminology that feel unfamiliar. Terms like "trading income," "allowable expenses," and "payments on account" don't mean much until you've worked through them once.

The good news is that once you've completed one tax return, the next one becomes significantly easier. You understand the structure. You know what information you need. You've built the habits of keeping records throughout the year rather than scrambling for receipts in January.

This guide is written for tutors completing their first Self-Assessment return for the 2025/26 tax year (6 April 2025 to 5 April 2026). The deadline for filing online is 31 January 2027.

If you haven't yet registered as self-employed, you'll need to do that first. This guide explains when and how to register.

What you need before you start

Before you begin your tax return, gather the following information:

Your Unique Taxpayer Reference (UTR). This is the 10-digit number HMRC sent you when you registered for Self-Assessment. You'll need it to log in.

Records of all your tutoring income. Every payment you received for tutoring during the tax year (6 April 2025 to 5 April 2026). This includes cash payments, bank transfers, and payments through platforms. Your gross income is what you earned before any expenses are deducted.

Records of your business expenses. Receipts, invoices, and records for anything you spent on running your tutoring business. This might include travel costs, teaching materials, professional subscriptions, and a proportion of home office costs. For full guidance on what expenses you can claim, see this article on allowable expenses for tutors.

Your National Insurance number. You'll need this to complete certain sections of the return.

Details of any other income. If you have employment income (with tax deducted through PAYE), savings interest, dividends, or rental income, you'll need details of these too. Your Self-Assessment return covers all your income, not just tutoring.

Keep these records for at least 5 years after the 31 January submission deadline. HMRC can ask to see them during this period.

Source: GOV.UK - Records you must keep for your tax return

Step 1: Log in to your Self Assessment account

You file your Self-Assessment return through HMRC's online portal.

Go to GOV.UK - Self Assessment tax returns and sign in using your Government Gateway account.

You'll need:

• Your Government Gateway user ID and password

• Your Unique Taxpayer Reference (UTR)

If you've forgotten your login details, you can recover them through the GOV.UK website. This can take a few days if HMRC needs to send you information by post, so don't leave it until the deadline.

Once logged in, select "Complete tax return" for the relevant tax year (2025/26 in this case).

The online system will guide you through each section of the return. You don't need to complete it all in one sitting. The system saves your progress automatically, so you can return to it later.

Source: GOV.UK - File your Self Assessment tax return online

Step 2: Declare your tutoring income

The first section asks about your income. For private tutors, your tutoring income is "self-employment income" or "trading income."

You'll be asked:

When did you start self-employment? Enter the date you started tutoring (the date of your first paid lesson).

What is your trade? You can describe this as "private tutoring," "educational services," or similar.

What was your total turnover? This is your gross income before any expenses. Add up all the money you received for tutoring during the tax year.

Do you want to use cash basis accounting or traditional accounting? Most small tutors use cash basis, which means you report income when you receive it and expenses when you pay them. This is simpler than traditional accounting and is suitable if your turnover is below £150,000. The online system will recommend which to use based on your turnover.

HMRC's online system will calculate your tax automatically based on the information you enter. You don't need to work it out yourself.

Source: GOV.UK - Self-employment section SA103

Step 3: Claim your allowable expenses

After entering your income, the next section asks about your business expenses. These are costs you incurred wholly and exclusively for your tutoring business.

Common allowable expenses for tutors include:

• Teaching materials (textbooks, worksheets, stationery)

• Travel costs (mileage to pupils' homes, parking, public transport)

• Professional subscriptions (tutoring associations, education bodies)

• Training and CPD relevant to your current tutoring work

• A proportion of home office costs (if you prepare lessons at home)

• Equipment (laptops, tablets, software) used for tutoring

• Marketing and advertising

• Professional fees (accountant, DBS check)

The online return has specific boxes for different types of expenses. Enter the total amount you spent in each category during the tax year.

Important: You can only claim expenses that were incurred "wholly and exclusively" for your business. If you use something for both business and personal purposes (like your home internet), you can only claim the business proportion. HMRC provides detailed guidance on what you can and cannot claim.

Your profit is calculated automatically by the system: Profit = Turnover - Allowable Expenses

This profit figure is what you'll pay tax on, not your gross income.

For detailed guidance on what expenses tutors can claim, see this article on allowable expenses.

Source: GOV.UK - Expenses if you're self-employed

Step 4: Review your tax calculation

Once you've entered your income and expenses, the online system calculates how much tax you owe.

The calculation includes:

Income Tax. You'll pay Income Tax on your tutoring profits above your Personal Allowance (£12,570 for the 2025/26 tax year). The rates for England, Wales, and Northern Ireland are:

• 20% on income between £12,571 and £50,270 (basic rate)

• 40% on income between £50,271 and £125,140 (higher rate)

• 45% on income above £125,140 (additional rate)

Note: Scotland has different Income Tax rates. If you live in Scotland, check the Scottish Government's website for current rates.

Class 2 National Insurance Contributions (NICs). If your profits are £6,725 or more (for 2025/26), you'll pay Class 2 NICs. This is a flat weekly rate of £3.50, totaling £182 per year.

Class 4 National Insurance Contributions (NICs). If your profits exceed £12,570, you'll also pay Class 4 NICs:

• 6% on profits between £12,571 and £50,270

• 2% on profits above £50,270

The system calculates all of this automatically and shows you the total amount you owe.

If you also have employment income (taxed through PAYE), the system will take that into account and calculate any additional tax due on your total income.

Source: GOV.UK - Income Tax rates and Personal Allowances
Source: GOV.UK - National Insurance rates

Step 5: Submit and pay

Once you've reviewed everything and you're happy it's correct, submit your return.

After submission, you'll see a confirmation screen showing:

• The total tax you owe for the 2025/26 tax year

• Your first "payment on account" for the 2026/27 tax year (if applicable)

• The total amount due

Payment on account explained: If your tax bill for 2025/26 is £1,000 or more (and less than 80% of your tax was collected through PAYE), HMRC will ask you to make two advance payments toward next year's tax bill. Each payment is typically half of this year's bill. The first payment on account is due on 31 January 2027 (the same date as your tax return). The second is due on 31 July 2027.

This can feel overwhelming the first time. You're essentially paying for last year's tax and half of next year's tax in one go. Budget for this carefully.

How to pay:

The easiest way to pay is through the HMRC app or online via your bank. You can also pay by debit card, bank transfer, or cheque.

Your payment reference number is shown on your Self-Assessment statement. You'll need this when making payment.

The deadline for payment is 31 January 2027 (the same as your filing deadline).

If you can't pay your tax bill in full, contact HMRC as soon as possible. They offer a "Time to Pay" service that allows you to spread payments over time. This must be arranged before the deadline.

Source: GOV.UK - Pay your Self Assessment tax bill
Source: GOV.UK - If you cannot pay your tax bill on time

Frequently asked questions

What happens if I make a mistake on my return? You can amend your return after submission if you spot an error. Log back into your Self-Assessment account and select "Amend return." You have 12 months from the filing deadline (31 January) to make changes. If you discover an error after this period, contact HMRC directly.

Do I need an accountant to file my tax return? No. The online system is designed to be completed by individuals without professional help, and it calculates your tax automatically. However, many tutors choose to use an accountant, particularly in their first year, to ensure everything is done correctly. An accountant can also help you identify allowable expenses you might have missed.

What if I don't know my exact income or expenses when I file? You must make a reasonable estimate if your records are incomplete. File your return on time with your best estimate, then amend it once you have accurate figures. Filing late because you're waiting for complete records will result in penalties. Filing on time with estimates will not.

Can I claim expenses if my tutoring income is under £1,000? If your gross income is £1,000 or less, you're covered by the trading allowance and don't need to file a tax return. However, if you choose to register voluntarily, you can claim actual expenses instead of using the trading allowance. This might be beneficial if your expenses are more than £1,000.

What if I'm employed and tutor on the side? You'll file one Self-Assessment return that includes both your employment income (which has already been taxed through PAYE) and your self-employed tutoring income. The system will calculate how much additional tax you owe based on your total income. HMRC may adjust your tax code to collect some of the tax owed through your employment if the amount is small (under £3,000).

What if I miss the deadline? If you miss the 31 January deadline, HMRC will charge an automatic £100 penalty, even if you don't owe any tax. Additional penalties apply if your return is more than 3 months late. File as soon as possible to avoid further penalties, and pay any tax owed to minimize interest charges.

A note on making this easier

Filing a Self-Assessment tax return becomes significantly easier when your income and expense records are well organized throughout the year.

Some tutors find it helpful to use a platform that keeps all their tutoring income, lesson records, and pupil information in one place, which makes gathering the information for a tax return much simpler.

Tutonomi is built specifically for private tutors and keeps all your lesson records, payment history, and income organised automatically. It's completely free to use and means you have everything you need for your tax return readily accessible when January arrives.

Last updated: February 2026

Disclaimer: This article provides general guidance for completing a Self-Assessment tax return for the 2025/26 tax year only. Tax rules change regularly, and individual circumstances vary significantly. For specific advice about your tax situation, check GOV.UK or consult a qualified accountant. The author is not a tax professional, and this guide should not be considered professional tax advice.