Tutor invoice template

How do tutors usually invoice?

Tutors invoice parents monthly in arrears or in advance for a block of sessions, listing each session date and length so parents can match them to the school calendar, with payment by bank transfer within 7 days or by standing order. Tutoring agencies that place tutors pay a lower hourly rate on their own terms, often fortnightly, and may self-bill. Cancellation inside 24 hours is charged under the terms agreed at the first lesson.

Tutors in this example give the customer 7 days to pay. Hourly rates run from £30 to £70.

What should a tutor put on an invoice?

Beyond the legal basics, tutors should:

• List each session date, length and subject; parents check them against the diary.
• State the cancellation policy and charge late cancellations as their own line.
• Invoice in advance for blocks with new families and monthly in arrears once established.
• Note that tuition is VAT exempt so parents are not expecting a VAT line.

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 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.