Registering as self-employed is the crucial first step when starting to work for yourself. It is free, straightforward, and ensures you are legally compliant with HMRC from day one.
Who Needs to Register?
Situation
Need to Register?
Selling products or services regularly
Yes
Freelancing for clients
Yes
Running any kind of business
Yes
Trading income over £1,000/year
Yes
Earning under £1,000/year (Trading Allowance)
No
Running a limited company
Register the company (different process)
Landlord with rental income over £1,000
Yes (Self Assessment required)
How to Register: Step by Step
Step
Action
Detail
1
Create a Government Gateway account
If you do not already have one
2
Register for Self Assessment
Online at gov.uk
3
Provide your details
NI number, name, address, date of birth
4
Provide business details
Business name, type, start date
5
Receive your UTR
By post within 10 working days
6
Receive activation code
For online access (separate letter)
7
Activate your online account
Using the code
8
File your first tax return
By 31 January after the tax year
What You Will Need
Information
Detail
National Insurance number
On payslips, P60, or HMRC letters
Full name and address
Current address
Date of birth
—
Phone number and email
For HMRC contact
Business name
Or your own name if trading as yourself
Business address
Can be your home address
Nature of business
What your business does
Business start date
When you started trading
After Registration
What You Must Do
Obligation
Detail
Keep records
All income and expenses for 5 years
File Self Assessment
By 31 January (online) or 31 October (paper)
Pay Income Tax
By 31 January + 31 July (payments on account)
Pay National Insurance
Calculated on your tax return
Register for VAT
If turnover exceeds £90,000
Meet MTD requirements
Digital records required from April 2026 (income over £50,000)
Key Deadlines
Date
What
5 October
Deadline to register for Self Assessment (in your second tax year)
31 October
Paper tax return deadline
31 January
Online tax return + first tax payment deadline
31 July
Second payment on account
Example Timeline
Event
Date
Start self-employment
June 2025
Register with HMRC
June 2025 (best) or by 5 October 2026 (deadline)
First tax year ends
5 April 2026
File first tax return
By 31 January 2027
Pay tax owed
By 31 January 2027
Registering for Class 2 National Insurance
When you register for Self Assessment, you are automatically registered for Class 2 NI:
NI Class
Rate (2025/26)
When Payable
Class 2
£3.45/week
Profits over £12,570
Class 4
6% on £12,570–£50,270
On profits in this band
Class 4 (upper)
2% above £50,270
On profits above this
Class 2 NI counts towards your State Pension entitlement — so it is worth paying even if technically voluntary at lower profit levels.
Trading Allowance
Detail
Amount
Allowance
£1,000/year
What it covers
Self-employed income below this threshold
Tax return required?
No (if total self-employment income is under £1,000)
Can you still register?
Yes (useful if you want to pay voluntary NI contributions)