Most new sole traders register with HMRC for Self Assessment when gross trading income exceeds £1,000 in a tax year. Use the official registration service, choose the route for your circumstances and keep the confirmation. You can start keeping records before the paperwork arrives.

See the end of year Self Assessment report or explore quarterly reports.

Check whether you need to register

Gross trading income is what you receive before expenses. If it exceeds £1,000 in a tax year, Self Assessment registration is normally needed. At or below £1,000 there can still be reasons to register, such as claiming a loss or protecting certain entitlements. HMRC’s checker helps with exceptions.

Being a sole trader means trading as an individual. You do not normally register the sole trade as a limited company at Companies House. If unsure about structure, read sole trader versus limited company.

Find the correct tax year and deadline

The tax year runs from 6 April to 5 April. You normally tell HMRC by 5 October after the year in which you need to report income. For someone starting in June 2026, the first year ends 5 April 2027 and the normal notification deadline is 5 October 2027.

The normal online return and balancing-payment deadline for that year is 31 January 2028. If the notification deadline has passed, register promptly rather than waiting for the next tax year.

Have your details ready

• Your name, address and contact details.
• Your National Insurance number where applicable.
• The date your self-employment started.
• Information about the business and its work.
• Existing HMRC sign-in details and UTR if you already have them.

The exact questions depend on your circumstances. Use HMRC’s process rather than sending identity information to an unofficial service.

Register through the official service

• Open GOV.UK’s Self Assessment registration page.
• Choose the route for self-employment and whether you have registered before.
• Sign in or create the credentials the service requests.
• Enter your personal and business information carefully.
• Submit the registration and retain the confirmation.
• Follow any further HMRC instructions about activating online services or identity checks.

What happens after registration?

HMRC issues a UTR if you do not already have an individual reference. It usually arrives by post around 15 days after registration, with processing times varying. Check your online account and current HMRC response guidance if it does not arrive.

Our UTR guide explains where to find it. If you have registered previously, use the reactivation route where appropriate rather than assuming you need a new reference.

Registering does not finish the job

Keep records, prepare the return for the correct year and pay the amount due. Review whether VAT or MTD applies separately. Signing up for Self Assessment is not the same as signing up for MTD for Income Tax.

Use the MTD checker, VAT guide and first tax payment guide as the business develops.

Keep a simple record from day one

Record customer payments, business costs and receipts while they are easy to identify. Keep personal drawings and money introduced separate from sales and expenses. Our income and expense guide gives you a routine.

TaxSnapper helps straightforward sole traders maintain records and export reports. You still register, file and make any required HMRC submissions through the appropriate services or an accountant.

Sources and further help

Checked 25 October 2026. Self Assessment registration · Become a sole trader · UTR timing and lookup. Guidance for straightforward sole traders; individual circumstances can change the answer.