How to register as self-employed in the UK 2026: step-by-step guide
Starting as a freelancer or sole trader in the UK? You must register with HMRC before you start trading. This guide walks you through the complete process, deadlines and tax obligations.
Who needs to register as self-employed?
You must register as self-employed with HMRC if you earn more than £1,000 from self-employment in a tax year (6 April to 5 April). This applies to freelancers, sole traders, contractors, and anyone running their own business — even if it's a side income alongside employed work.
Even if you earn under £1,000, you may still want to register to pay voluntary National Insurance contributions and protect your State Pension entitlement.
Step 1: Register with HMRC online
Go to gov.uk and create a Government Gateway account. Once you have your login, navigate to 'Register for Self Assessment'. You'll need: your National Insurance number, contact details, business name (or your own name if sole trader), date you started self-employment, and the type of business activity.
HMRC will send you a Unique Taxpayer Reference (UTR) number by post within 10 working days. Keep this safe — you need it for every tax return and HMRC communication.
Step 2: Understand your tax deadlines
| Deadline | What you must do |
|---|---|
| 5 October (after tax year ends) | Register for Self Assessment if you haven't already |
| 31 January | File online Self Assessment tax return and pay tax owed |
| 31 July | Pay second payment on account (if applicable) |
| Monthly | Pay any VAT (if VAT registered and above £90,000 threshold) |
Step 3: National Insurance for self-employed
As a self-employed person in 2026, you pay two classes of National Insurance:
- Class 2 NI: £3.45 per week (if profits exceed £12,570). Paid via your Self Assessment return.
- Class 4 NI: 9% on profits between £12,570 and £50,270, then 2% above £50,270.
Step 4: Do you need to register for VAT?
You must register for VAT if your taxable turnover exceeds £90,000 in any 12-month rolling period (2026 threshold). Once registered, you charge VAT on your invoices and submit quarterly VAT returns. Many small businesses also opt for the Flat Rate Scheme to simplify VAT accounting.
Step 5: Allowable expenses you can claim
- Office costs (home office, stationery, phone)
- Travel and accommodation (for business purposes only)
- Clothing (uniforms or protective equipment, not ordinary clothing)
- Professional fees (accountant, solicitor)
- Marketing and advertising costs
- Business insurance premiums
- Training directly related to your work
Common mistakes when registering as self-employed
- Missing the 5 October registration deadline (penalty: up to 100% of tax owed)
- Not keeping records of all income and expenses from day one
- Forgetting to set aside 25-30% of income for tax throughout the year
- Mixing personal and business bank accounts (makes bookkeeping a nightmare)