Register as a sole trader

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 (from 6 April to 5 April)
  • need to prove you’re self-employed, for example to claim Tax-Free Childcare
  • want to make voluntary Class 2 National Insurance payments to help you qualify for benefits and State Pension
  • need to register as a subcontractor for the Construction Industry Scheme (CIS) or as a share fisher

Read more about what a sole trader is.

This guide is also available in Welsh (Cymraeg).

If you have already registered for Self Assessment for another reason, you’ll need to register again as a sole trader. This is so you are registered for Class 2 National Insurance contributions, which will help you qualify for benefits like the State Pension.

Before you start

You’ll need a National Insurance number to register for Self Assessment. You can apply for a National Insurance number if you do not have one.

Check how to register

Use this tool to register for Self Assessment as a sole trader with HM Revenue and Customs (HMRC). How you register depends on your circumstances.

If you have to send a tax return and have not sent one before, you must have registered for Self Assessment as a sole trader by 5 October 2024.

If you register late or do not register when you need to, you may get a penalty.

Start now

Part of Set up as a sole trader: step by step

  1. Step 1 Check if being a sole trader is right for you

    1. Find out more about becoming a sole trader

  2. Step 2 Choose your business name

    1. Check the rules for naming your business

  3. Step 3 Check what records you need to keep

    When you start trading you must keep records. This will help you work out your profit or loss for your tax return.

    1. Find out what business records you need to keep

  4. Step 4 Register as a sole trader

    1. You are currently viewing: Check how to register as a sole trader

  5. Step 5 Check what taxes may apply to you

    1. Check what taxes may apply to you as a sole trader

  6. Step 6 Plan for your tax bill

    You may need to pay Income Tax on your profits and may need to pay National Insurance contributions.

    1. Get an estimate of how much you will need to pay
    1. Find out more about Income Tax rates
    1. Find out more about National Insurance rates

  7. Step 7 Get help and support

    1. Sign up for business support emails
    1. Join a webinar or watch a video to learn more about your responsibilities
    1. Find out how to choose a tax agent if you want to use one