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Self-employment: detailed information

Guidance, forms and helpsheets for self-employment. Including setting up your business, filing returns, claiming expenses and how to get help and support.

• From: HM Revenue & Customs
• Published: 12 February 2024

Get emails about this topic

Coronavirus (COVID-19)

• Return to your claim for the Self-Employment Income Support Scheme
  • 9 March 2022
  • Guidance

Quick links

• File your Self Assessment tax return online
• Self-employed National Insurance rates
• Get your SA302 tax calculation
• Find your UTR number

Get started

• Working for yourself
• Running a business from home
• Become a sole trader
• Set up as a sole trader: step by step
  • 5 November 2024
• Set up a business partnership
• Write a business plan
• Check what taxes may apply to you as a sole trader
  • 31 July 2024
  • Guidance

Tell HMRC about your business

• File your Self Assessment tax return online

Records you must keep

• Business records if you're self-employed
• Keeping your pay and tax records

Claiming business expenses

• Expenses if you're self-employed
• Simplified expenses if you're self-employed
• Claim capital allowances

Tax and National Insurance

• National Insurance: introduction
• Cash basis
• What you must do as a Construction Industry Scheme (CIS) subcontractor
• What you must do as a Construction Industry Scheme (CIS) contractor
• Share fisher: Income Tax and National Insurance contributions
  • 6 April 2024
  • Guidance

Self Assessment

• File your Self Assessment tax return online
• Self Assessment tax returns

Paying HMRC

• Pay your Self Assessment tax bill
• Pay Class 2 National Insurance if you do not pay through Self Assessment
• Pay your VAT bill

Expanding your business

• Growing your business
• Employing staff for the first time
• Tell HMRC about a change to your business

Stopping or selling your business

• Stop being self-employed
• Selling your business: your responsibilities

Forms, helpsheets and other guidance

• Self Assessment forms and helpsheets for self-employment and partnerships
  • 8 July 2014
  • Collection
• Business Income Manual
  • 18 December 2014
  • Collection

Help and support

• HMRC email updates, videos and webinars if you’re self-employed
  • 1 October 2024
  • Guidance
• Get help and support for your business
• Get help with tax
• Appoint someone to deal with HMRC on your behalf

Published 12 February 2024