Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

VAT and self-employed tutors: conflicting advice

24 March 2025 / Neil Warren
Issue: 4978 / Categories: Comment & Analysis , private school , VAT treatment , VAT
212474
© Getty images
Conflicting advice

What action do you take if HMRC’s published guidance appears to give contradictory answers to the same question? You might try to contact the department and ask for clarification but what happens if an officer denies there is a discrepancy? You now have a problem.

A second option might be to send a reader’s query to Taxation and get the views of two experts who will hopefully give a definitive answer to help your hazardous journey through the shark-infested waters of the nation’s favourite tax. But what if the experts disagree? Read on and all will be revealed.

Lessons invoiced to a school

The above dilemma relates to a typical everyday situation which happens with great frequency across the UK namely when a self-employed person – not a limited company – gives lessons to students in a school or college but is paid directly by the school and...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON.
Download the exclusive Xero
free report here.

New queries
Please email any questions you might have
to: taxation@lexisnexis.co.uk.

back to top icon