Private tutors and coaches had until 6 January to take advantage of a special disclosure opportunity.

The Tax Catch Up Plan was launched in October and is for people providing tuition or coaching, regardless of whether they have a registered qualification. It is aimed at those who profit from tuition and coaching as a main or secondary income, on which the correct tax has not been paid. The opportunity is available to people teaching traditional academic subjects, fitness and dance, musical instruments, art, life coaching, personal training and other instruction.

After 6 January 2012, using information pulled together from different sources, HMRC will investigate those who have chosen not to come forward.

More information is available at: - http://nds.coi.gov.uk/clientmicrosite/Content/Detail.aspx?ClientId=257&NewsAreaId=2&ReleaseID=422384&SubjectId=36 and http://www.hmrc.gov.uk/ris/tcup/index.htm