Private Tuition Campaign

31st Aug 2011

HM Revenue & Customs (HMRC) is planning a Private Tuition & Coaching Campaign this autumn.

 
This is the second “professionals” disclosure campaign and is going to target individuals providing educational or leisure teaching, such as tutors and fitness coaches. The purpose is to encourage tutors and coaches to voluntarily disclose previously undeclared income and pay tax on it. Whilst the exact rules of the disclosure opportunity have not yet been finalised, it is expected to offer a reduced penalty for voluntary disclosures.
 
HMRC has written to language schools, distance learning companies and other similar educational colleges providing vocational courses.
 
The letters say they will require a return of ‘Gross payments made for  teaching, lecturing, tutoring, examining and invigilating, from which no PAYE tax has been deducted, for the years ended 5 April 2009, 2010 and 2011’.
 
HMRC hopes to obtain particulars as follows:-
 
  • The name of the persons to whom payments were made.
  • The person’s address.
  • The total amount of the payment for each tax year and whether or not it included VAT.
  • A description of the nature of the service rendered by the payee.
 
If you have income from tutoring or coaching which is undeclared then it is in your interest to declare this now. Please contact Emma Glover for a free initial discussion on this matter.

Author: Emma Glover (emma.glover@rowlandsaccountants.co.uk)

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