Last reviewed: 8 August 2026

Quick summary

  • Download a platform statement every month. It should explain lesson price, commission or service fee, refund or credit, currency conversion where relevant and the payout.
  • Tutorful, Superprof and Preply use different payment models. Do not copy a commission assumption from one platform to another.
  • Where students or the platform are overseas, retain location and platform-arrangement data for an accountant to assess VAT or cross-border questions. Do not assume the bank payout answers that issue.

Part of Side-hustle tax guides.

Direct answer

For online tutoring, keep the report that explains the lesson activity before you record the payout. A GBP 720 bank payment could represent GBP 900 of lessons less GBP 180 of platform commission; it could include lessons taught in an earlier month; it could be in another currency; or it could include refunds and adjustments. A bank feed does not show that context.

Platform terms change, so use the current reports from your account rather than a blog post's old commission percentage. Tutorful's current help pages say the tutor sets an hourly rate and Tutorful adds a student-paid service fee, while its payouts follow the lesson completion process. Superprof's current UK help material describes online-payment options and its own commission model. Preply says tutors are independent and can download an earnings report from their Statistics page; its terms and VAT guidance show why reports may include lesson price, payout, commission and student-location information.

The bookkeeping result should be a traceable monthly bridge: lessons delivered, gross lesson value, student-paid or tutor-paid fees, commission, refund/credit, currency or processing difference, payout and bank receipt. That is useful whether the tax position is straightforward or needs an accountant to assess an overseas or VAT issue.

Different platforms, different evidence

Tutorful: retain booked-lesson history, tutor fee, confirmation of any student service fee, completion or cancellation evidence and payout record. Tutorful says it pays tutors directly to a UK bank account and its help centre explains the expected payout timing. The useful report is the one that proves what you earned for teaching, not the price displayed to the student including a separate platform service fee.

Superprof: retain the payment-history view, your lesson or package records, the actual payment route selected and any commission or subscription evidence. Superprof's help material distinguishes online and off-platform payment. If a student pays you directly, your invoice and bank payment need to form the record; if the platform processes it, preserve the platform statement as well.

Preply: retain the earnings report, lesson history, service-fee or commission evidence, payout report and student/platform details shown. Preply describes independent tutors and says reports are available from Statistics. Its VAT guidance is not a universal UK answer, but it is a warning not to discard the underlying country and marketplace/business data before an accountant has reviewed it.

The monthly platform reconciliation

Start with every lesson marked completed in the month. Add the lesson price or tutor fee shown in the statement, then list trial lessons, package adjustments, cancellations, expired lessons, refunds and credits separately. Next record the commission, processing charge or other fee stated by the platform. Convert any foreign-currency amount using the platform report and bank evidence, leaving the original currency visible. Finally, match the resulting payout or withdrawals to your bank statement.

Use one tab per platform rather than one blended "online tutoring" column. Add a combined monthly summary afterwards. This makes it possible to find a missing payout, identify a platform fee that has changed or show an accountant exactly which marketplace created an overseas question. It also means you can compare the real fee model when deciding whether a platform that produces students is commercially worthwhile.

Do not manufacture invoices that contradict the platform arrangement. Keep the platform's own statement, your own tutoring record and any invoice required by the actual relationship. If you do issue invoices to direct clients, use a client reference and service period rather than copying sensitive lesson notes into a tax file.

Three platform money models

  • Tutorful GCSE tutor: completed lessons generate a tutor fee and the platform adds a service fee to the student price. Retain the booked-lesson and payout evidence so the accountant can see the tutor fee, not merely the total shown to the parent.
  • Superprof language tutor: one family pays directly after finding the tutor, while another uses online payment. Keep the direct invoice and bank receipt separately from the platform statement; do not pretend both routes have the same fee evidence.
  • Preply English tutor: the earnings report shows lesson price, payout and commission. The tutor also has students in several countries. Keep the monthly export and ask an accountant to assess any UK VAT or cross-border question from the actual arrangement.

The point is not to make tutors do a VAT analysis every week. It is to retain the data that lets a professional assess it correctly when turnover, location or platform terms make it relevant.

Records to download and retain

  • Monthly earnings, lesson-history and payout reports for every platform.
  • Gross lesson price or tutor-fee field, commission, processing fee and refund detail.
  • Direct-client invoices and bank receipts for off-platform payments.
  • Student/client reference, lesson date and service period without unnecessary personal notes.
  • Original currency, platform conversion information and bank conversion amount where applicable.
  • Platform terms or fee notices that applied to a material period.
  • Teaching software, materials, marketing and other tutoring-expense evidence.

Export reports monthly, not only when you need a tax return. Platform dashboards change and some views do not retain the level of detail that is most useful after a year has passed.

Common mistakes

Do not record only withdrawals from Preply or only deposits from Tutorful. Do not assume Superprof's commission model applies to a different platform. Do not subtract a fee without retaining the statement that proves it. Do not ignore refunds because the bank payout still looks plausible. And do not delete country or student-type information from an overseas platform export before an accountant has checked whether it matters.

Another mistake is counting a student-paid service fee as the tutor's own income when the platform evidence shows it belongs to the platform. Preserve the report and let the contractual route determine the record, rather than assuming the visible checkout price is yours.

Questions to take to an accountant

  • For each platform, should my records start with the lesson price, tutor fee, gross sales or payout shown in the current report?
  • How should platform commission, processor charges, refunds, trials and expired lessons be recorded?
  • Do overseas students or the platform's contractual role create a VAT or cross-border issue I need to address?
  • What currency records and conversion evidence should I retain?
  • Can my MTD software import the monthly platform summary while retaining the original exports?
  • How should direct clients be recorded alongside platform clients?

Useful related guides

PAYE exam marking plus self-employed tutoring Online tutoring and Self Assessment Foreign-currency freelance income Self Assessment records to keep Speak to an accountant

Key takeaway

For Tutorful, Superprof and Preply, the useful tax record starts with the platform report, not the net payout. Keep a monthly gross-to-net bridge, separate each platform and preserve the data that explains commission, refunds, currency and any overseas element. That is the evidence an accountant needs to make the next decision properly.

Sources checked on 8 August 2026

Frequently asked questions

Should I record a tutor platform payout or the gross lesson fees?

Keep the platform report showing lesson price, fees, refunds and payout. The bank payout alone does not show the complete activity, and the correct treatment follows the actual platform arrangement.

Does Tutorful take commission from tutors?

Tutorful's current tutor help page says tutors set their own hourly rate and Tutorful adds a student-paid service fee. Save the current evidence for your own periods because platform terms can change.

What Preply reports should tutors download?

Preply says tutors can generate an earnings report from Statistics. Keep it with payout records, lesson history, commission evidence and relevant location or platform information.