Tiling Issue

I would avoid trying to cut the tile yourself unless you’re experienced, as there is a risk of damaging the tile or ending up with an untidy finish. Ideally, the toilet pan would normally be removed so the floor can be tiled underneath and then refitted afterwards. However, if it genuinely cannot be moved, an experienced tiler should normally be able to assess whether the tile can be carefully cut around it and still achieve a neat finish. I’d suggest discussing the options with your builder before any further work is done. If he isn’t comfortable cutting around the toilet, it may be better to get an experienced tiler to look at it rather than forcing a solution that either of you may be unhappy with later.

Hi I suggest to move the pan tile underneath because it looks more tidy if you can't and you want to cut, you can put masking tape around the pan as the shape and cut the tile.