Tax spreadsheet and allowable expenses for Music Teachers (UK sole traders)

These are common examples. A cost is allowable only if it is wholly and exclusively for your business, so check GOV.UK guidance on expenses if you are self-employed, or ask an accountant.

• Teaching instruments, sheet music and lesson materials may be allowable
• Instrument maintenance and repairs for teaching equipment may be allowable
• Room or studio hire for lessons may be allowable
• Online teaching platform fees may be allowable
• Business insurance may be allowable
• Travel between teaching locations may be allowable
• Business share of phone and internet costs may be allowable
• Advertising and website costs may be allowable

For eligible cars and goods vehicles, simplified mileage is 45p per mile for the first 10,000 business miles and 25p after that in 2025/26; from 6 April 2026 (2026/27) it is 55p for the first 10,000 business miles and 25p after. You cannot claim mileage and actual vehicle costs for the same vehicle. Check GOV.UK mileage guidance.

The £1,000 trading allowance may be available instead of deducting expenses; you cannot claim expenses for the same income if you use the allowance. Check GOV.UK trading allowance guidance for your circumstances.

• Mixing personal instrument purchases with equipment and materials used for lessons.
• Leaving lesson bookings separate from invoices and payment records.
• Not retaining studio or room-hire statements with teaching records.
• Combining private trips with journeys between teaching locations.

• Lesson bookings, dates and payment records.
• Receipts for teaching instruments, sheet music and equipment maintenance.
• Studio or room-hire invoices and online platform statements.
• Mileage log with date, destination, purpose and distance.

Keep receipts, invoices and mileage details as you work, and record business and personal use separately where needed. Organised records make it easier to prepare your Self Assessment return.