Teach Secondary - Issue 14.6

70% of 16- to 18-year-old UK school leavers say AI’s growth has influenced their career choice Source: Savanta survey conducted in July 2025 on behalf of E.ON It’s a familiar story – you take on a few tutoring jobs outside of school, or pick up some exam marking over summer, and assume the earnings will be too small or infrequent to worry about tax. Thanks to a quiet change in HMRC’s data collection rules, however, many teachers could potentially be in for an unpleasant surprise. Online tutoring platforms, such as Tutorful, Preply and Superprof, are now required to report tutor earnings directly to HMRC. This means that if you’ve earned more than approximately £1,700 through one of these platforms, or completed more than 30 tutoring sessions, HMRC will already have your name and figures on file. So if you’ve been tutoring or exammarking, what do you need to know? GETTO KNOWYOUR THRESHOLD Even if you don’t hit the £1,700 platform reporting threshold, you may still need to report your income. If you earn over £1,000 in self-employed income (i.e. income not taxed under PAYE) in a tax year – including through tutoring, exammarking or running revision workshops – you’ll need to register for self assessment and file a tax return. That’s the law, whether or not HMRC has a data trail. A commonmisconception is that if you’ve earned only a small amount, or it’s just a few sessions, you don’t need to do anything. But that £1,000 threshold is total income , not profit – and it doesn’t take much to pass that, especially if you’re tutoring at GCSE or A Level rates. WHAT IFYOU HAVEN’T DECLARED? If HMRC identifies undeclared income, they’ll usually send a ‘nudge letter’ prompting you to come forward. If you’ve yet to receive one, there are two options: 1. Wait to be contacted, which makes your disclosure ‘prompted’ and usually leads to higher penalties 2. Come forward voluntarily, before HMRC contacts you. This is an ‘unprompted disclosure’ and tends to result in lower penalties. If you ignore a nudge letter or don’t respond, HMRCmay open a what could be an intrusive and stressful formal investigation. The earlier you act, the better. WHATTO DO NEXT If you think this might apply to you, then don’t panic – but do act. Tally your income from 6th April to 5th April each tax year. If it’s over £1,000, you’ll need to register for self assessment. Register with HMRC by 5th October following the end of the relevant tax year, and if necessary, file your tax return by 31st January (e.g. for income earned in the 2024/25 tax year, you’ll need to file by 31st January 2026). WHAT IF IT’S MORE SERIOUS? In rare cases, where large sums are involved or there’s evidence of deliberate non-compliance, the Contractual Disclosure Facility may apply – a more serious process, but one that can protect you from prosecution. Again, expert advice is essential. THE BOTTOM LINE Extra income from tutoring or marking entails tax responsibilities. The rules haven’t changed, but the reporting has. If you’re over the £1,000 mark, take steps now. Sorting it yourself, before HMRC comes knocking, is always the better option. CLOSE-UPON... TUTORING AND TAXES MATTWATKINS IS TAX DISPUTES AND DISCLOSURES DIRECTOR AT THE ACCOUNTANCY FIRMMENZIES; FOR MORE INFORMATION, VISITMENZIES.CO.UK Amid the ongoing conversations around the growing presence of AI in schools, a frequently cited concern has been the degree to which the technology will become another driver of inequality, with well-resourced schools better placed to harness the technology than those in disadvantaged areas. A recently published report fromThe Sutton Trust – pointedly titled ‘Artificial Advantage? –AI in the classroom and the inequality gap’ – has attempted to put some numbers on those talking points, and concluded that the technology “ Could act as amajor leveller, or it could be a gap widener. ” Already, there would seem to be marked differences in how private schools are approaching the technology compared to their state school counterparts, with 27%of the former having a whole school AI strategy in place, compared to 9%of the latter. Private school teachers emerge as the most enthusiastic users of AI to perform certain duties, with 29%using it to write pupil reports (compared to 11%of state school teachers) and 12% for marking (versus 7%of state school teachers). Commenting on the findings, Sutton Trust CEO Nick Harrison stated, “ These tools can provide a range of benefits to overworked teachers, but their use is spread unevenly, with inequalities in training and appropriate guidance and monitoring. If action isn’t taken to close these widening gaps, access to AI risks becoming the next major barrier to opportunity for disadvantaged young people. ” The ‘Artifical Advantage?’ report can be downloaded in full via tinyurl.com/ts146-LL4 87 teachwire.net/secondary L E A R N I N G L A B