MTD records for tutors: what to keep and what to ask for each quarter
For bookkeepers and accountants with clients who are self-employed private tutors and music teachers, in person or online. Under Making Tax Digital for Income Tax, each income and expense needs a digital record of the amount, the date and the category, and each quarterly update covers the tax year so far (Create digital records (MTD for Income Tax)). Here is what that means for tutors, and a request you can copy.
What they should keep
- Lesson payments from parents or students
- Tutoring platform payout statements
- Books, materials and software
- Travel to students: fares or business miles
- DBS check and training costs
- Working from home: hours per month
What to ask them for each quarter
- Payments received and any platform statements for the quarter
- Receipts for materials and software
- Mileage or fares to students
- Hours worked from home each month, if you claim for it
Watch-outs for tutors
- If they work from home for 25 hours or more a month, simplified expenses allow a flat monthly rate instead of working out the business share of household bills: £10 for 25 to 50 hours, £18 for 51 to 100, £26 for 101 or more. Phone and internet are claimed separately at the business share. (Simplified expenses: working from home)
- Online platforms that connect sellers with customers can report sellers' details, including what they were paid, to HMRC, so platform statements and the records sent to HMRC should match. (Reporting rules for digital platforms)
- If gross trading income from all their trades is £1,000 or less a year, the trading allowance means it may not need declaring; above that, the £1,000 allowance can be deducted instead of actual expenses. (Tax-free allowances on property and trading income)
Copy a request for this client
Subject: Your records for [quarter], by [ask-by date] please Hi [first name], Your Making Tax Digital quarterly update for [period start] to [period end] is due to HMRC on [deadline]. Could you send me these by [ask-by date]: - Payments received and any platform statements for the quarter - Receipts for materials and software - Mileage or fares to students - Hours worked from home each month, if you claim for it Photos and PDFs are fine. If nothing changed this quarter, just reply "nothing to report". Send them here: [your link] Thanks, [your name]
Hi [first name], it's [your name]. MTD update for [dates] is due [deadline]. Could you send me lesson payments, platform statements, material receipts and your mileage by [ask-by date]? [your link] Thanks!
Quarterly deadlines: 7 August, 7 November, 7 February and 7 May (Send quarterly updates (MTD for Income Tax)). Deadline calculator · General request templates
Sources: GOV.UK, Simplified expenses: working from home, Reporting rules for digital platforms, Tax-free allowances on property and trading income, Create digital records (MTD for Income Tax), Send quarterly updates (MTD for Income Tax) (read November 2026). A practical checklist, not tax advice.
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