How to register as self-employed with HMRC

When you start working for yourself, you'll usually need to register as self-employed with HMRC so you can file a Self Assessment tax return. This guide explains when you have to, the 5 October deadline, what happens after you register, and how National Insurance works for sole traders, using HMRC's own guidance on GOV.UK.

By the Business Account Review editorial team · checked 25 October 2026 · How we check

Not tax advice: this guide explains the rules as HMRC publishes them. If your situation is unusual, check GOV.UK or ask an accountant before you register as self-employed.

When you must register as self-employed

You can start trading as a sole trader without telling anyone first. GOV.UK says you must register as self-employed (by registering for Self Assessment) if any of these apply:

you earn more than £1,000 from self-employment in a tax year (6 April to 5 April)
you need to prove you're self-employed, for example to claim Tax-Free Childcare
you want to make voluntary Class 2 National Insurance payments to help you qualify for benefits and the State Pension
you need to register as a subcontractor under the Construction Industry Scheme (CIS), or as a share fisher

You can also choose to register as self-employed earlier than you need to. Some people do it as soon as they start, so the admin is out of the way. If your only self-employed income is a small side job under £1,000, you may not need to register at all, but keep a note of what you earn in case it grows.

The 5 October deadline

HMRC's deadline to register as self-employed is 5 October after the end of the tax year in which you need to send a return. Right now, GOV.UK says you must tell HMRC by 5 October 2026 if you need to complete a tax return for the 2025 to 2026 tax year and you either haven't sent a return before, or registered before but didn't need to send one for 2024 to 2025.

GOV.UK says that if you register as self-employed late, or don't register when you need to, you may get a penalty. That's separate from the penalties for filing your return late, so leaving it until January is a risk.

A worked timeline: from first job to first tax bill

Dates are easier to follow with an example of when to register as self-employed. Say you start as a freelance gardener in June 2026 and earn more than £1,000 by the end of the tax year. Here's how the dates fall, using the deadlines on GOV.UK. Always check GOV.UK for the dates that apply to you.

1
June 2026: start trading
Keep records of income and expenses from your first day. You don't have to register as self-employed yet, but you can.
2
5 April 2027: tax year ends
Your first tax year as a sole trader closes. You've earned over £1,000, so you need to register.
3
By 5 October 2027: register
The last day to register as self-employed for the 2026 to 2027 tax year. Your UTR then arrives by post.
4
By 31 January 2028: file and pay
Send your online tax return and pay any Income Tax and National Insurance due. The paper deadline would be 31 October 2027.

Choosing to register as self-employed early in that timeline doesn't make tax due any sooner. It just gives you time to sort your login, your UTR and your records without a deadline looming.

How to register as self-employed, step by step

You register as self-employed online through GOV.UK's register as a sole trader service, which takes you into Self Assessment registration. Before you start, have these ready:

your National Insurance number (GOV.UK explains how to apply if you don't have one)
your personal details, including your address and contact details
basic business details, such as what you do, your business name if you use one, and the date you started

When asked why you're registering, choose the option for being self-employed, for example as a sole trader. One detail catches people out: GOV.UK says if you've already registered for Self Assessment for another reason, such as rental income, you must still register as self-employed as a sole trader to get Class 2 National Insurance contributions.

Not sure if you're really self-employed? GOV.UK's working for yourself pages explain employment status. If you're thinking about a company instead, our sole trader or limited company guide compares both.

Your UTR: what it is and when it arrives

Once you register as self-employed, HMRC gives you a Unique Taxpayer Reference, or UTR. GOV.UK says it's a 10-digit number, sometimes just called a "tax reference". It usually arrives by post about 15 days after you register, and can take longer if you live abroad.

You'll need your UTR to file your tax return, and some clients, accountants and providers may ask for it. Later on, you can find it in your HMRC personal tax account, the HMRC app, or on older HMRC letters such as filing notices and payment reminders.

Some business account providers ask sole traders for business details when you apply. Our guide to the documents needed for a business bank account covers what's typically requested.

National Insurance for sole traders

Once you register as self-employed, National Insurance becomes part of your tax bill. Self-employed people pay National Insurance based on profits, which means income minus allowable expenses. GOV.UK says most people pay it through Self Assessment. For the 2026 to 2027 tax year:

Self-employed National Insurance, 2026 to 2027 (GOV.UK, checked 25 October 2026)
Your yearly profits	Class 2	Class 4
Under £7,105	Nothing to pay, but you can choose voluntary Class 2 at £3.65 a week	Nothing to pay
£7,105 to £12,570	Nothing to pay; treated as paid to protect your record	Nothing to pay
£12,570 to £50,270	Treated as paid	6% on profits in this band
Over £50,270	Treated as paid	6% up to £50,270, then 2% above

This is why it matters that you register as self-employed properly, even in a low-profit year. Your National Insurance record affects your State Pension and some benefits. GOV.UK's self-employed National Insurance rates page has the full detail and special cases.

What happens next

When you register as self-employed, that's the start, not the end. Here's what comes next.

Keep records

GOV.UK says you must keep records of business income and expenses, for at least 5 years after the 31 January deadline for that tax year.

File each year

Online returns are due by 31 January after the tax year ends. Paper returns are due by 31 October.

Pay on time

Your bill is due by 31 January. GOV.UK says a late return gets a £100 penalty, with more if it's later still.

Watch thresholds

VAT registration applies above £90,000 taxable turnover. Making Tax Digital for Income Tax applies from 6 April 2026 if your self-employment and property income is over £50,000.

It's also a good moment to separate your money. GOV.UK doesn't require sole traders to have a business bank account, but one account for business income makes records and your tax return much simpler. Our guide on whether sole traders need a business account explains the trade-offs, and you can compare business bank accounts that accept sole traders.

Some providers want you to register as self-employed before you apply. Tide, our featured partner, says sole traders need a UK home address and must be registered with HMRC. Our Tide for sole traders guide covers the rest.

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Jargon buster

Self Assessment: HMRC's system for collecting Income Tax and National Insurance from people whose tax isn't all taken through PAYE.
Tax year: 6 April to 5 April the following year.
UTR: Your 10-digit Unique Taxpayer Reference.
Profits: Your self-employed income minus allowable expenses.
Class 2 and Class 4: The two types of National Insurance linked to self-employed profits.

Register as self-employed: FAQs

Does it cost anything to register as self-employed?

No. Registering with HMRC through GOV.UK is free. Be wary of websites that charge to do it for you.

Can I register as self-employed while employed?

Yes. Many people have a job and a side business. Your employer keeps taking tax through PAYE, and your self-employed profits go on your Self Assessment return.

What if I missed the deadline to register as self-employed?

Register as soon as you can. GOV.UK says you may get a penalty for registering late, so it's better to act now than wait.

How long after I register as self-employed will my UTR arrive?

GOV.UK says it usually arrives by post about 15 days after you register, and longer if you live abroad.

Do I need to register as self-employed if I earn under £1,000?

Not usually, unless one of the other reasons applies, such as wanting to pay voluntary Class 2 or needing to prove you're self-employed.

Sources

GOV.UK: register as a sole trader
GOV.UK: find your UTR number
GOV.UK: self-employed National Insurance rates (2026 to 2027)
GOV.UK: Self Assessment deadlines and penalties; business records if you're self-employed; register for VAT; Making Tax Digital for Income Tax step by step
All sources checked 25 October 2026.