You should check with your employer before offering private tuition, particularly if it is a student in your class or school, even if there is nothing specific on this issue in your contract.

Suggested hourly rate

Currently NEU suggests an hourly tuition rate of £30.00. This is guidance only and you may wish to vary this up or down.

You may also want to add on a reasonable amount for travel expenses or agree that this should be claimed and reimbursed separately.

Income tax

If you work for yourself you are normally treated as self-employed and taxed under self assessment. This is a more favourable regime than the PAYE scheme because there is more scope to deduct expenses from income.

If you are in full-time work and pay tax under the PAYE scheme, you need to declare any income from freelance work to HM Revenue & Customs (formerly Inland Revenue).

The HM Revenue & Customs Helpline can be reached on tel: 0845 9000 444.

Contract

You should have a contract with the parent or guardian of the student. A written document confirming your name and address and those of your student, together with brief details of the service offered and the hourly charge, should be enough.

You could also include a clause stipulating how much notice the student should give if he or she has to cancel the lesson. Please remember that the contract is binding so do make the terms and conditions very clear.

Health and safety

If offering private tuition from your own home, you must ensure that it represents a safe environment. You should carry out a risk assessment to evaluate and address any health and safety risks. Common health and safety risks include trailing wires and cluttered working areas.

Working alone also presents potential problems regarding accusations of assault or inappropriate conduct. If possible it would be helpful to have a third party present, eg partner or spouse, to act as a witness in the unlikely event of any accusations being made against you.

Similarly, you should be aware of your own security in the event of a student becoming aggressive towards you. So, whether working in your own home or the student's home, do ensure that you have a clear exit from the room and building.