How to Register as a Sole Trader UK (Step by Step)

Registering as a sole trader means registering for Self Assessment with HMRC as self-employed. You must do it if you earned more than GBP 1,000 from self-employment in a tax year, by the 5 October after that tax year ends. It is free, done online, and gives you a Unique Taxpayer Reference (UTR).

Registering as a sole trader: the key facts (2026/27)

Question	Answer
Who must register	Anyone earning more than GBP 1,000 from self-employment in a tax year (6 April to 5 April)
Deadline	By 5 October after the end of the tax year you started trading
Cost	Free - there is no fee, unlike a limited company
How	Online through your HMRC Government Gateway account
What you get	A Unique Taxpayer Reference (UTR) and a Self Assessment record
If you have filed before	Reactivate your existing Self Assessment record and use your existing UTR
Business name	Use your own name or a trading name; you do not register it anywhere
Records to keep	All business income and expenses, to work out your tax return
Class 4 NI 2026/27	6% on profits from GBP 12,570 to GBP 50,270, then 2% above GBP 50,270
Class 2 NI 2026/27	Treated as paid once profits pass the small profits threshold; voluntary (GBP 3.65 a week) below it