How to register as self-employed with HMRC

Do you need to register?

Yes, if you earn more than £1,000 from self-employment in a tax year (6 April to 5 April), before costs. Under £1,000 the trading allowance covers it and you don't need to register, though you can if you want to pay voluntary National Insurance or claim a loss.

The deadline

Register by 5 October after the end of the tax year you started. So if you started work for yourself in June 2026 (the 2026/27 tax year), register by 5 October 2027. Registering late can mean a penalty, and it's worked out from the tax you paid late.

How to register

• Go to GOV.UK and search for "register for Self Assessment", then choose self-employed
• Sign in with a Government Gateway user ID, or create one
• Give your National Insurance number, address, the date you started and what your business does
• Your Unique Taxpayer Reference (UTR) arrives by post, usually within 15 working days

If you work in construction

Registering for Self Assessment doesn't register you for CIS. Register as a CIS subcontractor separately, or contractors have to take 30% off your labour instead of 20%.

After you're registered

• Keep a record of every payment in and every cost from the day you started
• Put tax aside from every payment: nobody takes it off for you
• Send your first tax return by 31 January after the tax year ends, and pay the bill by the same day
• Check when Making Tax Digital applies to you: from April 2026 for over £50,000, April 2027 for over £30,000 and April 2028 for over £20,000
• Think about VAT once your sales head towards £90,000

Using a business name

You can trade under a name like "Dave Jones Electrical" without registering a company. Your invoices must still show your own name and an address for documents.