When do I need to register as self-employed with HMRC?

You must register as self-employed with HMRC if you: - Earned more than £1,000 from self-employment in a tax year (the 'trading allowance') - Are a partner in a partnership - Need to pay Class 2 National Insurance or make voluntary NI contributions Deadline: you must register by 5 October following the end of the tax year in which you started self-employment. For example, if you started trading in the 2024/25 tax year (which runs from 6 April 2024 to 5 April 2025), you must register by 5 October 2025. How to register: online at gov.uk/register-for-self-assessment, or by calling HMRC. You'll receive a UTR (Unique Taxpayer Reference) by post within 10–21 working days. You also need to register for National Insurance contributions separately if you're a sole trader — HMRC usually handles both when you register.

• Register if self-employment earnings exceed £1,000 in a tax year
• Deadline: 5 October after the end of the relevant tax year
• Online registration at gov.uk/register-for-self-assessment
• You'll receive your UTR within 10–21 days of registration
• Late registration penalty: up to 100% of the tax owed