here is a calculator for hand notching tubing. plug in your numbers and print out your template. wrap it around the tube and cut on the line. very simple.
http://www.ozhpv.org.au/shed/tubemiter.htm

Just Downloaded this, printed one and tested it. Looks like it should work great. Now who wants to give me a plasma cutter?

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I'm sure you all know this, but 25.4 is the multiplier to convert inches to mm
e.g. 1" x 25.4 = 25.4mm
Use this for the wall thickness also.

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Awsome info!