Guide
How to invoice tutoring clients in the UK
A UK tutoring invoice needs a unique invoice number, your name and an address, the name and address of whoever pays, what you are charging for and when you taught it, the date of the invoice and the total owed. Most tutors charge no VAT on it: private tuition by an individual teacher acting independently, in a subject taught in schools, is exempt.
Updated 24 October 2026. The rules are HMRC's, checked against GOV.UK on 24 October 2026, each with its source; this is a guide, not tax advice.
The short answer
Every invoice you send should carry:
- a unique invoice number, never used twice;
- your name, your business name if you trade under one, your address and how to reach you;
- the name and address of the person you are invoicing;
- what you are charging for, such as "Maths, 6 lessons of an hour, 2 to 27 October";
- the date the lessons were given and the date of the invoice;
- the amount for each line and the total owed.
Source: GOV.UK, invoices: what they must include. If you use a business name, give an address where legal documents can reach you.
To make one now, our free invoice template has a box for each of those and saves the invoice as a PDF, with no sign-up and nothing sent anywhere.
VAT, and why you probably do not charge it
Private tuition is exempt from VAT when it is given by an individual teacher acting independently of an employer, in a subject ordinarily taught in schools or universities. That is most self-employed tutors teaching school subjects. The picture changes if you teach through your own limited company, or take on other tutors to teach your students: the exemption does not cover the help you bring in, and you may need to split your income between exempt and taxable. Source: VAT Notice 701/30, section 6.1.
Who to invoice, and how often
Invoice the person who pays. For a child that is usually a parent or guardian, and one invoice for each person who pays, covering every child they pay for, is the easiest thing for a family to read. Most tutors invoice monthly for the lessons already taught; some sell a block of lessons in advance. Either way, say what you charge for a lesson missed without notice before it happens, and put your payment terms on the invoice.
Working through an agency is different: the agency invoices the family, and pays you, sometimes from a statement it draws up for you. Then you keep that statement as your record rather than sending an invoice of your own. Our guide to tutoring for several agencies at once says more.
Numbering and keeping them
A simple scheme works: a prefix, the year and a number that only goes up (WB-2026-014). Never reuse a number, even for an invoice you cancel: void it and issue a new one. Keep every invoice for at least five years after the 31 January Self Assessment deadline for its tax year (GOV.UK, how long to keep your records). Our guide to Self Assessment for tutors covers the return itself.
How Writeboard does it
On Tutor Plus, the lessons you answer Done become the month's invoices: one for each person who pays, from the contact you mark as the one the bills go to, at each student's rate or your usual one. Each is numbered with a prefix, the year and a number never reused, and downloads as a PDF for you to send; an invoice unpaid after 14 days is marked late, and the month's invoices download as a spreadsheet for your records. Writeboard never charges VAT for you and never emails a family on your behalf. See Pricing for the plan, and the Docs page for the steps.
Questions tutors ask
What must a tutoring invoice include in the UK?
A unique invoice number; your name, and your business name if you use one; your address and contact details; the name and address of the person you are invoicing; what you are charging for, such as the lessons and their dates; the date of the invoice; and the total owed. HMRC lists these on GOV.UK under invoicing and taking payment from customers.
Do tutors charge VAT?
Usually not. Private tuition in a subject ordinarily taught in schools or universities, given by an individual teacher acting independently of an employer, is exempt from VAT (VAT Notice 701/30, section 6.1). It changes if you run a company or take on other tutors to teach for you: then check the notice, or ask an accountant.
Who do I invoice when a parent pays?
The person who pays, which for a child is usually a parent or guardian. One invoice for each person who pays, covering every child they pay for, keeps it simple for them and for your records.
Can I charge interest if a parent pays late?
The law's right to interest on late payment is for one business paying another, so it rarely helps with a family. Say your payment terms on the invoice (for example, within 14 days) and chase politely when it is late.
How long do I keep my invoices?
At least five years after the 31 January Self Assessment deadline for the tax year they belong to. Your invoices are part of the business records HMRC can ask to see.