Personal tax account
HMRC's free online account for individuals, on GOV.UK and in the HMRC app. In it you can see:
- Tax code and estimate
- UTR and NI number
- NI record and State Pension
- Self Assessment
- Tax refunds
- Name and address
A guide for sole traders
Register with HMRC.
Get your UTR.
Everything you need to set up as a sole trader, step by step. Or hand it to us and we will do it with you.
£1,000Self-employed income in a tax year
before you need to register
before you need to register
5 OctoberDeadline to register after the
tax year you started
tax year you started
10 daysUsually how long your UTR
takes to arrive by post
takes to arrive by post
Before you start
Do you need to register?
Check whether HMRC needs to hear from you, when by, and what to have to hand.
Who needs to register
- You earned more than £1,000 from self-employment in a tax year (6 April to 5 April), before expenses
- You are a partner in a business partnership
- You have other untaxed income, such as rent over £1,000
- You are employed but also run a side business over £1,000
- You owe Capital Gains Tax, or the High Income Child Benefit Charge outside PAYE
Register by
5 October
after the end of the tax year you started. If you started between 6 April 2026 and 5 April 2027, the deadline is 5 October 2027.
Register late and HMRC can charge a penalty based on the tax you owe.
Have these ready
- Your National Insurance number
- Name, date of birth, home address, phone and email
- The date you started working for yourself
- What your business does, plus its name and address if different from your own
Step by step
Six steps from idea to UTR.
Check you need to register
Under £1,000 of self-employed income a year? The trading allowance means you usually don't. You might still choose to, to pay voluntary National Insurance or record a loss.
Choose how you'll trade
As a sole trader you register with HMRC. A limited company registers with Companies House instead and pays Corporation Tax. We can help you decide.
Create your HMRC sign-in
Set up a Government Gateway user ID, or a GOV.UK One Login if HMRC offers you one. You'll use it for your personal tax account and your tax returns. How sign-in works
Register for Self Assessment
Use HMRC's online form for the self-employed and give your start date and business details. Partners and people who aren't self-employed use different forms.
Receive your UTR
HMRC posts your 10-digit Unique Taxpayer Reference, usually within 10 days (21 if you're abroad). It often shows sooner in your personal tax account and the HMRC app.
Switch on online filing
If you set up a new online account, HMRC posts an activation code, usually within 7 working days. Codes expire, so use yours as soon as it arrives, then start keeping records.
Your HMRC online account
Your tax account, explained.
Where you'll find your UTR, check your tax and file your return.
Government Gateway or One Login
- Government Gateway
- A 12-digit user ID and password, plus a code by text, phone call or authenticator app. Businesses and agents use it too.
- GOV.UK One Login
- An email-based sign-in, offered first to people new to HMRC. Already on Government Gateway? Keep using it until HMRC asks you to switch.
Three steps
- Start on GOV.UK or in the HMRC app, and choose to create sign-in details.
- Create your sign-in and add 2-step verification with your mobile or an authenticator app.
- Prove it's you with a passport, or details from a payslip, P60 or past tax return.
Keep your sign-in to yourself. We never ask for your Government Gateway or One Login password. Once you authorise us, HMRC gives us our own agent access. Forward scam texts to 60599 and emails to phishing@hmrc.gov.uk.
Staying on track
Once you're registered.
The dates, rates and rules that come with working for yourself.
31 January
File your return online and pay what you owe for the tax year that ended the previous April.
Payments on account
If your bill is over £1,000, HMRC asks for advance payments on 31 January and 31 July.
National Insurance
Class 4 at 6% on profits between £12,570 and £50,270, and 2% above. Class 2 is now voluntary for low earners.
Making Tax Digital
Qualifying income over £50,000 means quarterly digital updates now, falling to £30,000 in 2027. Check MTD
VAT at £90,000
Register for VAT if your taxable turnover goes over £90,000 in any rolling 12 months.
Construction (CIS)
Subcontractors should register for CIS so contractors deduct 20% from payments instead of 30%.
Keep records
Hold on to invoices, receipts and bank statements for at least 5 years after the 31 January deadline.
Avoid penalties
A late return costs £100 even if you owe nothing, with more penalties and interest if you pay late.
Questions
Self-employed FAQs.
I've just gone self-employed. When do I need to register with HMRC?
Register for Self Assessment by 5 October after the end of the tax year in which you started. If you started between 6 April 2026 and 5 April 2027, that means by 5 October 2027. Registering early gives you your UTR in good time and avoids penalties.
I've lost my UTR. Where can I find it?
Your 10-digit Unique Taxpayer Reference is in your personal tax account and the HMRC app, and on letters from HMRC such as your registration letter, tax return reminders and statements. If you still can't find it, you can ask HMRC to post it to you again, or we can help.
I'm employed. Do I still need to register if I start a side business?
Yes, if your self-employed income is more than £1,000 in a tax year. Your salary stays taxed through PAYE, and the business income goes on a Self Assessment return.
Are associate dentists self-employed?
Most associates work on a self-employed basis, which means registering with HMRC, filing a Self Assessment return and paying Class 4 National Insurance. Your contract decides your status, and we can review it with you.
What's the difference between a personal tax account and Government Gateway?
Your personal tax account is where you see and manage your tax with HMRC. Government Gateway, and the newer GOV.UK One Login, are the sign-in details you use to get into it.
Do I need a separate business bank account?
Sole traders don't legally need one, but it makes record keeping, expense claims and Making Tax Digital updates much simpler. A limited company does need its own account.
What if I stop being self-employed?
Tell HMRC as soon as you can. You'll still need to send a tax return for the year you stopped, and we can help you close things down properly.
Get help
Rather we handled it?
We'll register you, chase your UTR, set up your record keeping and file your first return. Start with a free 15‑minute consultation.