Exam tutor invoice template

How do exam tutors usually invoice?

Exam tutors sell courses and intensives for 11 plus, GCSE and A level as blocks paid in advance, with mock exams and marked papers as separate items, and holiday revision courses booked with a deposit months ahead because places are limited. The invoice lists the course dates and the exam it targets so parents can see the plan. Payment in full before the course starts is standard, with instalments offered for longer programmes.

Exam tutors in this example are paid on receipt. Hourly rates run from £40 to £90.

What should a exam tutor put on an invoice?

Beyond the legal basics, exam tutors should:

• Name the exam and board (GCSE AQA maths, 11 plus CEM) and the course dates on the invoice.
• Take full payment before the course starts, or a deposit with the balance due before the first session.
• Price mock exams and marked papers separately from teaching time.
• State that places are not refundable once the course has started, if that is your policy.

Every UK invoice, whatever the trade, must also show:

• a unique, sequential invoice number
• your business name and address (and company number if you trade as a limited company)
• the client’s name and address
• the invoice date and, for VAT invoices, the date of supply if different
• a clear description of each item of work or goods
• the amount due and when it must be paid
• your VAT number, the VAT rate per line and the VAT total, if you are VAT registered

Do exam tutors charge VAT?

Private tuition in a subject ordinarily taught in schools or universities is exempt from VAT when a sole trader or partner teaches it personally, so most tutors charge no VAT whatever their income. Lessons delivered by tutors you employ, or through a limited company, are not covered and become standard rated at 20% once turnover passes £90,000. Exempt income does not count towards the registration threshold.

Because this income is exempt or zero rated, the Flat Rate Scheme is rarely useful: exempt sales count in flat rate turnover but earn no VAT, and zero rated sales mean you would pay flat rate VAT on income that carries none. The sector listed above (Any other activity not listed elsewhere, 12%) applies only if you register for other taxable income.