Introduction

Becoming self-employed in the UK is straightforward — but only if you understand when and how to register.
Whether you're starting a side hustle, going full-time as a freelancer, or turning a hobby into an income source, HMRC requires you to register as self-employed so you can complete annual Self Assessment tax returns.

This guide takes you through the full registration process step by step, explains the deadlines, and highlights what happens next.


When You Need to Register

HMRC’s rule is simple:

You must register as self-employed if you earned more than £1,000 from self-employment in a tax year.

This applies whether:

  • you work full-time or part-time
  • your self-employment is in addition to PAYE work
  • you run a business, trade, or provide services independently

Types of work that count as self-employment

HMRC treats you as self-employed if you:

  • work for yourself
  • are responsible for your own business decisions
  • invoice clients or customers
  • provide services directly (e.g., tradespeople, freelancers, tutors, creatives)

If you’re unsure whether you’re self-employed for tax purposes, HMRC’s “Check Employment Status for Tax” tool can help clarify.


How to Register with HMRC (Step-by-Step)

Step 1 — Create a Government Gateway Account

If you don’t already have one:

  1. Go to HMRC’s Government Gateway registration page.
  2. Enter your personal details.
  3. Set up two-factor authentication for security.

You’ll need this account every year to file your tax return.


Step 2 — Complete the Online Self-Employment Registration

Once logged in:

  1. Choose “Register for Self Assessment”.
  2. Select “I am self-employed and need to fill in a tax return”.
  3. Enter details about:
    • your business
    • the type of work you do
    • when you started trading
    • your address and contact details

This process usually takes around 10 minutes.


Step 3 — Receive Your Unique Taxpayer Reference (UTR)

HMRC will send a 10-digit UTR by post within 7–10 days.
This number identifies you within HMRC’s systems and is essential for completing your Self Assessment return.

You should store your UTR somewhere safe — you’ll use it every year.


Step 4 — Activate Your HMRC Account

Along with your UTR, HMRC will send an activation code.
Use this to complete the setup of your online account so you can file returns digitally.


What Happens After Registering

HMRC confirmation

Once registered, HMRC will confirm:

  • your self-employment status
  • your UTR
  • instructions for filing your first tax return

When to file your first Self Assessment

You will file your first return after the end of the tax year in which you started trading.

Example:

  • You start trading: August 2024
  • You file your first tax return: for the 2024–25 tax year, due 31 January 2026

Tracking what you earn

From the moment you begin trading, you’ll need to track your income and expenses so you can complete your tax return accurately.

Our guide on “Records You Need to Keep as a Sole Trader” covers this in more detail.


Common Mistakes to Avoid

Registering too late

HMRC requires that you register:

  • by 5 October following the end of the tax year in which you became self-employed
    Late registration can lead to penalties.

Assuming you don’t need to register

Even if you:

  • only earn occasional income, or
  • treat self-employment as a “side job”,

…you must register if you exceed the £1,000 trading allowance.

Not keeping basic records

You don’t need complex systems.
Simple notes, spreadsheets, or digital tools like QTax are enough for Phase 1.


How QTax Helps New Sole Traders

QTax makes getting started easier by:

  • guiding you through what information you’ll need for your tax return
  • explaining allowable expenses
  • helping you avoid common mistakes
  • submitting your return digitally through HMRC-recognised, MTD-compatible technology

Even if you're filing for the first time, QTax keeps things simple.


FAQs

Is registering as self-employed the same as setting up a business?

Yes. For HMRC, registering as self-employed means you’re running a business as an individual (a sole trader).

How long does it take to receive my UTR?

Typically 7–10 days, although it can take longer during busy periods.

What if I started trading last year but didn’t register?

You should register immediately.
HMRC may apply penalties but will consider your circumstances.


Conclusion

Registering as self-employed is the first step in managing your tax responsibilities — and it’s easier than many people expect.
Once you’re set up with HMRC, you can file your Self Assessment each year using simple digital tools designed for sole traders.

Ready to file your Self Assessment the easy way?

Start your 30-day free trial with QTax.