How should a tutor declare self employment? I would like to but I am unsure of the accounting part as I mostly receive cash payments?

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You may refer to this page to calculate and declare your income.

https://www.iras.gov.sg/IRASHome/Businesses/Sel...

Generally, as a tutor, you should calculate all payment to you as revenue.

Minus some business expenses related to tuition could include:

• Stationery and postage fees

But must exclude:

• Cost of travelling to and from your home

You should refer to this: https://www.iras.gov.sg/IRASHome/Businesses/Sel...

As self-employed, you should contribute to your Medisave: https://www.cpf.gov.sg/Assets/members/Documents...​​​