Guides · Updated 2026-10-17
How to register as self-employed in the UK (2026)
Starting out as a plumber, cleaner, gardener or freelancer? You can start trading straight away, but HMRC needs to know about the business at the right time. This guide covers the rules as GOV.UK sets them out, checked on 17 October 2026. It's for sole traders; limited companies register with Companies House instead.
Are you self-employed?
GOV.UK says you're likely to be trading if you sell regularly to make a profit, make items to sell, or are paid for a service you provide. Signs you're running a business include having several customers at once, deciding how, where and when you work, providing your own main equipment, and charging an agreed fixed price (GOV.UK: working for yourself).
You can be employed and self-employed at the same time, for example a day job plus weekend work (GOV.UK: set up as a sole trader).
When you must register
- Over £1,000: you must register for Self Assessment as a sole trader if you earn more than £1,000 from self-employment in a tax year (6 April to 5 April). You can choose to register earlier (GOV.UK). Not sure? The trading allowance calculator works through the £1,000 rule.
- By 5 October: tell HMRC by 5 October after the end of the tax year you started. For the tax year that ended on 5 April 2026, that was 5 October 2026. Tell HMRC after that and you could get a penalty (GOV.UK: register for Self Assessment).
If you've missed 5 October 2026, register now. HMRC will send you a letter or email with a deadline for your return, 3 months from the date on it, but the tax must still be paid by 31 January 2027 (GOV.UK: deadlines). If you register after 5 October and don't pay all your tax by 31 January, you may get a "failure to notify" penalty based on the amount still unpaid (GOV.UK: penalties).
How to register
Use GOV.UK's check how to register for Self Assessment service. It asks a few questions and sends you to the right form. You'll get a Unique Taxpayer Reference (UTR), and if you're waiting for it, the same page tells you when to expect a reply.
"I'm already registered for Self Assessment. Do I need to do anything?"
This comes up often, for example from people who already file a return for rental income or as a company director. GOV.UK's National Insurance page says you must tell HMRC when you become self-employed as a sole trader (GOV.UK). The registration service also covers reactivating an account if you registered before but didn't send a return last year. If you're not sure which route applies to you, contact HMRC's Self Assessment helpline or webchat before 5 October rather than guessing.
After you register
- Keep records from day one. Sales, expenses and receipts. GOV.UK says you must keep records once you start trading (GOV.UK). A free invoicing app helps: see the best free invoicing apps.
- File and pay on time. For the 2025 to 2026 tax year: paper returns by 31 October 2026; online returns and payment by 31 January 2027. There's a second payment date of 31 July if you make payments on account (GOV.UK). See what a late return costs with the Self Assessment penalty calculator.
- Put money aside for tax. Estimate it with the self-employed tax calculator, and your January and July bills with the payments on account calculator.
National Insurance for 2026 to 2027
| Your profits | What you pay |
|---|---|
| Less than £7,105 a year | Nothing, but you can choose to pay voluntary Class 2 at £3.65 a week |
| £7,105 or more | Class 2 is treated as paid, protecting your National Insurance record |
| Over £12,570 | Class 4: 6% on profits from £12,570 to £50,270, and 2% above £50,270 |
Source: GOV.UK: self-employed National Insurance rates. Most people pay through Self Assessment.
Other things to check
- VAT: you must register if you meet the requirements, and you can register voluntarily. Track turnover with the VAT threshold checker and read should I register for VAT?.
- Making Tax Digital: from April 2026, some sole traders have to keep digital records and send quarterly updates. Check with the Making Tax Digital checker.
- CIS: in construction, register as a subcontractor so contractors deduct 20% instead of 30%. See CIS explained for subcontractors.
- Licences and insurance: GOV.UK lists licences, permits and insurance as things to check for your type of business (GOV.UK).
A prompt to get organised
I've just started as a self-employed [trade] in the UK. Make me a one-page checklist for my first year: registering with HMRC by the right date, records to keep, dates for my tax return and payments, and money to set aside. Use British English, keep it practical, and tell me to check anything about tax rules on GOV.UK.
Check the result against GOV.UK: AI tools can get tax dates wrong.
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FAQ
Do I need to register if I earn less than £1,000?
Usually not for the trading income alone, because of the £1,000 trading allowance. You may still need to send a return for other reasons, and you can register voluntarily. Use GOV.UK's check if you need to send a tax return tool.
What's the deadline to register as self-employed?
5 October after the end of the tax year you started trading. For income in the year to 5 April 2026, that was 5 October 2026.
What happens if I register late?
Register as soon as you can. HMRC gives you 3 months from its letter to file, but the tax is still due by 31 January. If you haven't paid all of it by then, you may get a failure to notify penalty.
Can I be employed and self-employed?
Yes. GOV.UK says you can be a sole trader as your only job or alongside employment.