How to register as self-employed in the UK.

Updated October 2026

Do you need to register?

Yes, if you work for yourself and your trading income is more than £1,000 in a tax year (before expenses). That covers things like delivery driving, freelancing, cleaning, hairdressing, trades and selling goods regularly for profit. Below £1,000 the trading allowance may mean you don't need to report it — but check, because other income can change that.

How to register — step by step

1. Have your National Insurance number ready. If you don't have one yet, you'll need to apply for it first.
2. Register for Self Assessment on gov.uk as a sole trader. HMRC then sends you a Unique Taxpayer Reference (UTR), usually by post within about 10 working days, and an activation code for your online account.
3. Activate your account when the code arrives.
4. Keep records from day one — every invoice, payment and business receipt.
5. File your first return after the tax year ends.

The deadline

You must register by 5 October after the end of the tax year in which you started. If you started in the 2026/27 tax year (6 April 2026 – 5 April 2027), that's 5 October 2027. Don't leave it late — the UTR can take a while to arrive, and your first return is due by 31 January 2028.

National Insurance for the self-employed

You pay Class 4 National Insurance on profits above £12,570 (6% up to £50,270, then 2%). Class 2 is treated as paid once your profit reaches £7,105; below that you can choose to pay it voluntarily to protect your State Pension.

Other things to check

• Construction work? Register as a CIS subcontractor so you're deducted at 20%, not 30%.
• Making Tax Digital: if your income is over £50,000 (falling to £30,000 and then £20,000), you'll need quarterly updates.
• Limited company instead? It can suit some people — see our limited company page.

Want us to do the registration for you? We'll register you, explain what to keep, and set up your first return. See Self Assessment.

Related