Separate operational and accounting records
Keep a record of lessons charged, payments received, refunds and business expenses. Reconcile diary activity with actual bank receipts rather than assuming a scheduled lesson was paid.
Store invoices and contractual documents securely. Limit access to learner data and retain it only for an identified purpose and appropriate period.
Check digital reporting requirements
Use HMRC’s current Making Tax Digital guidance for the relevant tax year and qualifying income. Property income can affect the threshold as well as self-employment income.
Choose compatible accounting support after checking your circumstances. Driving Sorted’s workspace is an operational log, not an HMRC submission service.
Treat recorded lessons as personal data
Dashcam or in-car audio/video can record learners and other people. Explain the purpose, access, retention and sharing before recording. Avoid using lesson footage publicly without an appropriate basis.
Sources & further reading
- Simplified vehicle expenses — HMRC. United Kingdom.
- Making Tax Digital for Income Tax — HMRC. United Kingdom.
- Driving instructor code of practice — DVSA. Great Britain.
- Video surveillance and dashcams — ICO. United Kingdom.
Guidance reviewed 12 September 2026. Check the linked official service before booking, applying or making a contractual decision. Report a change.