Registering as self-employed in the UK

Katerina Galkina · EN · 07/10/2026

Check permission and the business form first

Self-employment describes how you work and are taxed; a sole trader is a common way for an individual to run a business. Registering with HMRC does not itself grant immigration permission to work for yourself. Check your status conditions first and whether sole trading is suitable: you are personally responsible for the business's debts.

GOV.UK ↗ confirms that you can be employed and run your own business at the same time. Keep records from the first transaction. You do not necessarily need to create a limited company before starting.

When and how to register

Registration is usually required when total gross trading income exceeds £1,000 in a tax year, before expenses. This is not a net-profit threshold. Other reasons can require registration, including proving self-employment for particular benefits. The official registration page ↗ directs you according to your circumstances.

Prepare your National Insurance number, personal information, address and business start date. If you already use Self Assessment for another reason, follow the appropriate sole-trader registration route. Do not create a second personal tax account simply because you have a new business. Your UTR and National Insurance number are different identifiers.

Your UTR, access and deadlines

A UTR ↗ is a ten-digit tax reference. It usually arrives by post around 15 days after registration, with longer delivery overseas. Check your Personal Tax Account, HMRC app and previous letters before requesting another reference. If identity verification fails, use the help route in the official service, keep the error message and contact HMRC. An old document list from someone else's experience does not guarantee acceptance now.

Under Self Assessment deadlines ↗, you normally notify HMRC by 5 October after the tax year ends. Online filing and payment are generally due on the following 31 January. For 2025–26, those dates are 5 October 2026 and 31 January 2027. If registration is late, act promptly: the payment obligation does not disappear.

Set up the ongoing administration

Maintain a clear record of sales, expenses, refunds and invoices, and set money aside for tax on profits. Check insurance, licences, VAT and sector-specific rules: a UTR does not replace them.

Also check Making Tax Digital ↗. The first mandatory group from April 2026 is based on qualifying income over £50,000 in 2024–25; later thresholds and exemptions are explained in the service. This is a separate test from the £1,000 registration threshold.