Registering as Self-Employed with HMRC

When to Register for Self Assessment

You must register with HMRC by 5 October after the end of the tax year in which you started self-employment. For example, if you start trading in July 2026, register by 5 October 2026.^[3]

Don’t wait. Register as soon as you start trading. It’s free, takes 10 minutes online, and gives HMRC time to send your UTR before any filing deadlines. When it’s time to file, GoFile’s Income Tax software covers Self Assessment and MTD quarterly updates.

How to Register Online

The simplest route is through GOV.UK:^[1]

Go to gov.uk/set-up-sole-trader
Sign in with your Government Gateway account (or create one)
Tell HMRC you’re self-employed
Enter your personal details and business information
Submit your registration

What You’ll Need

Your National Insurance number
Your name, date of birth, and address
The date you started trading
A description of your business activity (e.g. “freelance web designer”, “plumber”, “online retailer”)
Your business address (can be your home address)
Your business telephone number

What Happens Next

After registering, HMRC will:^[3]

Send you a UTR (Unique Taxpayer Reference) by post — usually within 10 working days
Send an activation code for your online account — within about 7 working days
Set up your Self Assessment record so you can file returns and pay tax

Your Obligations Once Registered

As a self-employed person, you’re responsible for:^[5]

Keeping records of all income and expenses
Filing a Self Assessment return by 31 January each year
Paying Income Tax on your profits
Paying National Insurance (Class 2 and Class 4)^[4]
Sending quarterly updates under MTD if your qualifying income exceeds the threshold

Do I Count as Self-Employed?

HMRC considers you self-employed if you:^[2]

Run your own business and are responsible for its success or failure
Can decide how, when, and where you work
Can hire other people at your own expense to do the work
Provide your own tools and equipment
Invoice for your work and can work for multiple clients

If you’re unsure, HMRC’s Check Employment Status for Tax (CEST) tool can help.

Frequently Asked Questions

When do I need to register as self-employed with HMRC?

You must register by 5 October after the end of the tax year in which you started self-employment. However, it is best to register as soon as you start trading.

How do I register as self-employed?

Go to gov.uk/set-up-sole-trader, sign in with your Government Gateway account, tell HMRC you are self-employed, enter your personal and business details, and submit. It takes about 10 minutes.

What do I need to register as self-employed?

You need your National Insurance number, name, date of birth, address, the date you started trading, a description of your business activity, and your business address and telephone number.

What happens after I register as self-employed?

HMRC will send you a UTR (Unique Taxpayer Reference) by post within about 10 working days, plus an activation code for your online account within about 7 working days.

Sources

Set up as a sole trader — GOV.UK
Working for yourself — GOV.UK
Register for Self Assessment if you're self-employed — GOV.UK
Self-employed National Insurance rates — GOV.UK
Business records if you're self-employed — GOV.UK

How to Register as Self-Employed with HMRC