23/10/2026
Making Tax Digital for Income Tax is being introduced in stages based on qualifying income. The thresholds are based gross income, including self-employment and property income before expenses, which means income from tutoring that is exempt from VAT still counts towards it.
Those within the rules must use compatible software to keep digital records, send quarterly updates to HMRC and submit their tax return digitally.
Click the link in the comments to read our full VAT on Tuition article to learn more about MTD requirements for private tutors.