Tax spreadsheet and allowable expenses for Tutors (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.

• Books and teaching materials may be allowable
• Online platform fees may be allowable
• Insurance may be allowable
• Travel between pupils may be allowable
• DBS check where required may be allowable
• Home-working share may be allowable

• Leaving platform payout statements unmatched to lesson bookings.
• Mixing business and personal journeys to pupils in one mileage log.
• Not keeping DBS check records where the work requires them.
• Combining teaching-material purchases with personal purchases.

• Platform payout statements alongside lesson booking records.
• DBS check details and related records where required.
• Invoices and receipts for books and teaching materials.
• 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.