Guides › Register as a Sole Trader: What GOV.UK Says

Register as a Sole Trader: What GOV.UK Says

General information, not tax advice. We are not HMRC and are not affiliated with it. Check GOV.UK. Last checked against GOV.UK: 17 October 2026. Anything marked expected should be re-checked. Examples use made-up figures. This page contains no affiliate links. Do not enter personal identifiers (National Insurance number, UTR, name, date of birth) on this site.

Short answer: GOV.UK says you register as a sole trader by registering for Self Assessment. You must register as a sole trader if you earn more than £1,000 in a tax year (6 April to 5 April), need to prove you are self-employed (for example to claim Tax-Free Childcare), want to make voluntary Class 2 National Insurance payments, or need to register as a CIS subcontractor or share fisher. If you are already registered for Self Assessment for another reason, you must register again as a sole trader so that you are registered for Class 2 National Insurance.

Dates (GOV.UK)

GOV.UK says you had to tell HMRC by 5 October 2026 if you needed to complete a tax return for 2025-26 and had not sent a return before, or had registered before but did not need to send a return for 2024-25. That date has passed (today is 17 October 2026). If you missed it, register as soon as possible; GOV.UK warns that if you register late you may get a penalty. Your return and payment for 2025-26 are due 31 January 2027 (see key dates).

Before you start

You need a National Insurance number to register. We do not collect it on this site.

After you register

GOV.UK says you can estimate how much tax you might need to pay, set up monthly or weekly payments to budget, and send your return any time after 5 April; doing it earlier means you know what you owe. You must keep records for your tax return.

If you already have a Self Assessment account that is inactive, GOV.UK says you may need to reactivate it, and your return may be delayed if you file without reactivating.

If you missed 5 October

See Registered after 5 October? and missed deadline penalties.

Do I need to file? · Trading allowance £1,000 · Class 2 and Class 4 · Lost UTR?

FAQ

Is earning under £1,000 enough to skip registering? GOV.UK's allowances page says that at £1,000 or less gross trading income you may not have to tell HMRC, except in listed cases such as claiming Tax-Free Childcare, paying voluntary Class 2 contributions or claiming relief for a loss.

Is registering the same as sending a return? No; registration tells HMRC, the return reports the income.

What we could not verify

Class 2 rates and thresholds for 2026-27 (not read).
Penalty amounts for late registration (not given on the pages read).
Dates for 2026-27 (expected: 5 October 2027 and 31 January 2028).

Sources (official)

GOV.UK (HMRC), Register as a sole trader — https://www.gov.uk/become-sole-trader/register-sole-trader (read in full 17 October 2026)
GOV.UK (HMRC), Self Assessment tax returns: Registering for Self Assessment — https://www.gov.uk/self-assessment-tax-returns/registering (search excerpt, 17 October 2026)
GOV.UK (HMRC), Check how to register for Self Assessment — https://www.gov.uk/register-for-self-assessment (search excerpt, 17 October 2026)

Deadlines calendar → Penalty estimator →

Not tax advice. See the disclosure.