Answers · UK 2025/26
Do I need to register as self-employed?
You must register with HMRC for Self Assessment if your gross self-employed income exceeds £1,000 in a tax year (the trading allowance). The deadline is 5 October following the end of the tax year you started. Register online at gov.uk/register-for-self-assessment.
Full answer
If your gross self-employed turnover for a tax year (6 April to 5 April) is £1,000 or less, you are covered by the trading allowance and need not register or report it. Above £1,000 you must register as self-employed with HMRC by 5 October following the end of that tax year — so if you started trading in 2025/26, register by 5 October 2026. HMRC will issue a Unique Taxpayer Reference (UTR) within 10 working days and you then file a Self Assessment return by 31 January 2027 (online) covering the year. You also need to consider: separate registration for VAT if turnover exceeds £90,000, separate registration as an employer if you take on staff, and Class 4 NI on profits above £12,570 at 6% (then 2% above £50,270). Limited-company directors do not register as "self-employed" — they file company accounts plus a personal Self Assessment.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.