Answers · UK 2025/26
How do I register as self-employed with HMRC?
Register online at gov.uk/register-for-self-assessment by 5 October following the tax year in which you started trading. You will get a UTR number within 10 working days. Registration also triggers a National Insurance Class 2 NI liability (now collected via Self Assessment).
Full answer
When you start working for yourself -- whether as a sole trader, freelancer or gig worker -- you must notify HMRC. Failure to register on time can result in a penalty of up to 100% of the tax due. **Deadline** You must register by 5 October after the end of the first tax year in which you were self-employed. For example, if you started in July 2026, you must register by 5 October 2027. **How to register** 1. Go to gov.uk/register-for-self-assessment. 2. Select 'I am self-employed'. 3. Create or sign in to your Government Gateway account. 4. Provide your National Insurance number, start date, nature of trade (HMRC will assign a SIC code), and contact details. 5. HMRC posts your Unique Taxpayer Reference (UTR) within 10 working days. Keep it safe -- you need it every year. **What happens after registration** - HMRC sets up a Self Assessment record in your name. - You will receive a notice to file a return each January. - Class 4 NI (self-employed): 6% on profits £12,570-£50,270; 2% above £50,270 for 2026/27. - Class 2 NI was abolished from April 2024. NI entitlements for self-employed are now built into the Class 4 structure. **Trading Allowance vs actual expenses** If your gross trading income is £1,000 or less per year, you are fully covered by the Trading Allowance and do not need to register or file -- unless you want to claim a loss or other reliefs. **VAT registration** Separate from income tax registration. If turnover exceeds £90,000 in any rolling 12-month period you must also register for VAT. You can register voluntarily below that threshold. **Keep records from day one** Save all invoices, receipts and bank statements from the start of trading. HMRC can request records going back 5 years from the filing deadline for self-employment income.
Related guides
More answers
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.