How to Register as Self-Employed with HMRC

When Do You Need to Register?

You must register as self-employed with HMRC if you earned more than £1,000 from self-employment in a tax year. The deadline is 5 October following the end of the tax year in which you started trading. The tax year runs from 6 April to 5 April.

So if you started freelancing in June 2025 (within the 2025/26 tax year), you must register by 5 October 2026. Don't wait until then — register as soon as you start to avoid confusion and ensure your National Insurance record is correct from day one.

What You Need Before You Start

Have the following to hand:

National Insurance number
Personal details: full name, date of birth, home address
Contact details: email and phone number
Your business start date
A description of your trade or profession
Your Government Gateway user ID and password (or be prepared to create them)

How to Register Online

The easiest way to register is online at gov.uk/register-for-self-assessment. Choose "I want to file my Self Assessment for the first time" and select "I'm self-employed or a sole trader" when prompted.

You'll need a Government Gateway account. If you don't have one, you'll create one as part of the process. You'll be asked for your National Insurance number and personal details to verify your identity.

What Happens After You Register

HMRC will send your Unique Taxpayer Reference (UTR) to your registered address within 10 working days (21 days if abroad). Keep this safe — you'll need it every time you deal with HMRC. You'll use it to log in to your online tax account and file your Self Assessment returns.

HMRC will also send you an activation code for your online account by post. This takes up to 10 days — another reason to register early rather than scrambling in October.

Setting Up Your HMRC Online Account

Once you have your UTR and activation code, log in to your HMRC online account at gov.uk/personal-tax-account. This is where you'll file your Self Assessment returns, check your tax calculations, and view any payments owed or made.

National Insurance Record

When you register as self-employed, HMRC notes that you'll be paying Class 4 NI through Self Assessment. Check your NI record regularly (via the personal tax account) to ensure your qualifying years are being recorded correctly.

Do You Also Need to Register for VAT?

Self-employment registration and VAT registration are separate. You only need to register for VAT when your turnover exceeds the VAT threshold (£90,000 for 2026/27). Below this threshold, VAT registration is optional. See our separate guide on VAT for freelancers.

Keeping HMRC Informed of Changes

Update your details promptly if you move house, change business name, stop trading, or change your phone or email. Log in to your HMRC online account to make changes. Outdated contact details can mean missing important correspondence and deadlines.

Common Questions

Can I register by post? Yes, using form CWF1, but the online process is faster. What if I'm also employed? You can be both employed and self-employed. Your employer will continue to deduct Income Tax and NI through PAYE, but you'll also need to file a Self Assessment return for your self-employment income. Is there a fee? No — registering as self-employed is free.