I have stopped being self-employed - how do I tell HMRC to stop sending Self Assessment returns?

Full answer

If you stop self-employment, being a landlord, or any other reason you registered for Self Assessment, you must tell HMRC - returns do not stop automatically, and a missed return still attracts a GBP 100 penalty. For sole traders, use the 'stop being self-employed' service in your HMRC online account or call the Self Assessment helpline. You will also stop paying Class 2 and Class 4 NI from your cessation date. If you registered only because of, say, the High Income Child Benefit Charge or rental income that has now ended, ask HMRC to withdraw the notice to file. Worked example: Lena closed her sole trader business on 30 September 2026, partway through the 2026/27 tax year. She tells HMRC immediately. She must still file a 2026/27 return covering 6 April to 30 September 2026 by 31 January 2028 and pay any Income Tax, Class 4 NI (6% on profits between GBP 12,570 and GBP 50,270) and the final balancing payment. If she had payments on account set, she can ask to reduce them given the part-year. After that final return, HMRC removes her from Self Assessment. Keep your records for at least 5 years after the filing deadline even after deregistering, in case of an enquiry. Use the self-employed tax calculator to work out the tax due on your final trading period. Deregister and find the exact steps at gov.uk/stop-being-self-employed.

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