How to register as self-employed with HMRC (step by step)

When do you need to register?

You must register as self-employed with HMRC if your self-employment income exceeds £1,000 in a tax year. This is known as the trading allowance — if you earn less than this, you don't need to register or pay tax on it.

The deadline to register is 5 October following the end of your first tax year of self-employment. The tax year runs from 6 April to 5 April, so:

• If you started trading in the 2025/26 tax year (6 April 2025 – 5 April 2026), register by 5 October 2026
• If you started in the 2024/25 tax year, you should already be registered

What you'll need before you start

Before registering, have the following to hand:

• Your National Insurance number
• The date you started self-employment
• Your business name (if you trade under a name other than your own — otherwise, your own name is fine)
• Your contact details and home address
• Your personal details — date of birth, phone number

You'll also need to create a Government Gateway account if you don't already have one. This is HMRC's online portal, used for all tax affairs.

How to register — step by step

1. Go to HMRC's registration service at gov.uk and search for "register for Self Assessment". Choose the option for being self-employed.
2. Create or sign in to your Government Gateway account. If this is your first time, you'll need to set up a new account — HMRC will send a code to verify your identity.
3. Complete the registration form. You'll enter your personal details, the date you started trading, and your business type. For most sole traders this takes around 10 minutes.
4. Receive your Unique Taxpayer Reference (UTR). HMRC will post this to your home address within 10 working days. Your UTR is a 10-digit number that identifies you for tax purposes — keep it safe.
5. Activate your Self Assessment account. Once your UTR arrives, return to your Government Gateway account and activate Self Assessment using the code HMRC provides.
6. Sign up for MTD for Income Tax (if applicable). From April 2026, sole traders with gross income over £50,000 must also sign up for Making Tax Digital for Income Tax — either through HMRC's online service or directly through compatible software like Bart.

What happens after you register?

Once registered, HMRC will expect you to file a Self Assessment tax return for each tax year you're self-employed — even if you made a loss or your income was below the tax-free personal allowance (£12,570).

Your obligations each year are:

• Keep accurate records of your income and expenses
• File your tax return by 31 January following the end of the tax year
• Pay any tax owed by 31 January (and a payment on account by 31 July if your bill exceeds £1,000)

From April 2026, if your income crosses the MTD threshold, these obligations change — quarterly updates replace the single annual return. Read our guide on what Making Tax Digital means for sole traders for the full picture.

National Insurance for the self-employed

When you register as self-employed, you'll also need to pay National Insurance contributions. As a sole trader, you pay two classes:

Class 2 NI is no longer paid separately — it's collected automatically when you file your Self Assessment return. If your profits are below £6,725 (the Small Profits Threshold), you're exempt from Class 2 NI but can choose to pay voluntarily to protect your State Pension entitlement.

What about Making Tax Digital?

Registration as self-employed and signing up for MTD for Income Tax are two separate steps. If your gross income from self-employment (or property) is over £50,000 from April 2026, you need to do both:

1. Register as self-employed (as described above)
2. Sign up for MTD for Income Tax through HMRC or through compatible software before 6 April 2026

Under MTD, you'll submit quarterly updates and a Final Declaration instead of a traditional Self Assessment return. See our full guide to MTD for Income Tax for details.

Frequently asked questions