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Registering & who files

How to register as self-employed with HMRC

If you've started working for yourself as a sole trader, you need to tell HMRC by registering for Self Assessment. It's free, done online, and the deadline is later than most people think — but leave it too late and penalties can follow. Here's how it works, step by step.

TaxGo Editorial TeamLast reviewed · Tax year 2025/264 min read
Contents
  1. 01Do you need to register?
  2. 02The deadline: 5 October
  3. 03What you need before you start
  4. 04How to register, step by step
  5. 05What about National Insurance?
  6. 06After you register
  7. 07When it's time to file

Key takeaways

  • Register by 5 October after the end of the tax year in which you started. For work started in 2025/26, that's 5 October 2026.
  • You register for Self Assessment and Class 2/Class 4 National Insurance in one go, online, for free.
  • HMRC then posts your Unique Taxpayer Reference (UTR). You need it to file.
  • If your self-employed income is £1,000 or less in a tax year, you may not need to register at all.

Do you need to register?

You're self-employed if you run your own business and are responsible for its success — for example freelancing, trading, driving for a ride-hailing app or selling goods you make. You need to register if, in a tax year (6 April to 5 April), you earned more than £1,000 from self-employment, or you need to prove you're self-employed (for example to claim Tax-Free Childcare) or want to pay voluntary Class 2 National Insurance.

The first £1,000 is covered by the trading allowance. If your gross self-employed income is £1,000 or less across the year, you usually don't need to tell HMRC. Read the trading allowance guide for the details and exceptions.

Not sure?

Run through our do I need to file? checker. It takes about a minute.

The deadline: 5 October

You must tell HMRC by 5 October after the end of the tax year you need to file for. If you started trading at any point between 6 April 2025 and 5 April 2026, register by 5 October 2026. You'll then file your first return online by 31 January 2027.

Registering late can mean a penalty if it leaves tax unpaid. It doesn't stop you filing on time, but you can't file without a UTR, and HMRC can take a couple of weeks to post it — so leaving it until December is risky.

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What you need before you start

  • Your National Insurance number.
  • Your personal details: name, date of birth, address, phone and email.
  • The date you started self-employment.
  • A description of the work you do, and a business name if you use one.
  • Your business address, if different from home.

You'll also need to sign in to HMRC online services, or create sign-in details as part of registering. See Government Gateway and HMRC sign-in if you're stuck.

How to register, step by step

  1. Go to the register for Self Assessment service on GOV.UK and choose the option for self-employed people or sole traders.
  2. Sign in, or create Government Gateway or GOV.UK One Login sign-in details.
  3. Answer the questions about you and your business, including your start date.
  4. Submit. You'll get a confirmation, and HMRC then posts your UTR to your home address.
  5. Activate your Self Assessment online account using the code HMRC sends, if asked to.

If you've filed a Self Assessment return before — say for rental income — you already have a UTR. In that case you add self-employment to your existing record rather than registering from scratch.

What about National Insurance?

Registering as self-employed also sets you up for self-employed National Insurance, which is worked out on your tax return:

Type2025/26 position
Class 46% on profits between £12,570 and £50,270, and 2% above £50,270
Class 2No longer compulsory. With profits of £6,845 or more you're treated as having paid it. Below that you can pay voluntarily to protect your State Pension record

For 2026/27 the Class 2 threshold rises to £7,105 and the voluntary rate is £3.65 a week, according to GOV.UK.

After you register

  • Keep records of everything you earn and spend for the business, plus receipts. You need to keep them for at least five years after the 31 January filing deadline.
  • Separate your money if you can — a dedicated bank account makes your return much easier.
  • Set money aside for tax. Your first January bill can include a payment on account towards next year — see payments on account.
  • Know what you can claim: our allowable expenses checklist.
  • Watch Making Tax Digital: if your self-employment and property income goes over £50,000 (from April 2026), £30,000 (from April 2027) or £20,000 (from April 2028), quarterly reporting applies. See the MTD guide.

When it's time to file

Once your UTR arrives and the tax year has ended, start your return with TaxGo. Upload your invoices, bank statements and receipts summary; TaxGo reads them, asks only what's missing and prepares your return ready to check and submit — £79, paid when it's ready.

Questions people ask

Is registering as self-employed free?

Yes. Registering for Self Assessment with HMRC is free. Be wary of websites that charge to 'register' you.

Do I need to register if I also have a job?

Yes, if your self-employed income is over £1,000 in the tax year. Your job's tax is handled through PAYE, and your self-employed profit goes on your Self Assessment return.

What's the difference between a sole trader and self-employed?

For tax, a sole trader is the most common way of being self-employed: you and the business are the same legal person and you report profits through Self Assessment.

How long does it take to get my UTR?

HMRC posts it after you register. GOV.UK has a tool to check when you can expect a reply — allow a couple of weeks, longer if you're abroad.

Do I need a business bank account?

Sole traders don't legally need one, but a separate account makes record-keeping and your tax return much simpler.

Get your 2025/26 return ready without the forms.

Upload your documents. TaxGo reads them, asks only what's missing and calculates your tax. £79 per return, paid when it's ready.

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Related guides

This guide is general information based on HMRC guidance for the 2025/26 tax year, not personal tax advice. Rules and rates change — check GOV.UK or speak to a qualified adviser about your circumstances.

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