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What you need to do if you set up as a sole trader - check your employment status, understand your obligations, and register for tax.
What makes you self-employed, what counts as trading and what to do, including registering for Self Assessment.
Find guidance to help decide the employment status of a worker, including employment intermediaries.
Tell HMRC if you've stopped being self-employed, or you're ending or leaving a business partnership - responsibilities, tax returns, letting any employees know.
Employment status (worker, employee, self-employed, director or contractor) affects employment rights and employer responsibilities in the workplace
Claiming Universal Credit if you're self-employed - eligibility, reporting your earnings, start up periods
The employment status of au pairs, nannies, carers, personal assistants and other people who work in your home - how to tell if they're an employee or not, what happens with the National Minimum Wage, tax and National Insurance, what...
Find out how much you need to put aside for your Self Assessment tax bill if you're self-employed by using HM Revenue and Customs' (HMRC's) self-employed tax calculator.
The main things you need to consider when employing people for the first time or if you've never hired an employee before
Employ someone: agree a contract, right to work checks, DBS checks, workplace pensions, set up PAYE, tell HMRC
Use the Check Employment Status for Tax (CEST) tool to find out if you, or a worker on a specific engagement, should be classed as employed or self-employed for tax purposes.
Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses
Guidance, forms and helpsheets for self-employment. Including setting up your business, filing returns, claiming expenses and how to get help and support.
National Insurance contributions if you're self-employed - rates and exceptions.
Business expenses you can claim if you're self-employed
How to know whether the operatives you deploy are employed or self-employed, and what this means for tax and national insurance.
Use form SA1 to register for Self Assessment for any reason other than self-employment.
Records and paperwork you must keep if you're self-employed as a sole trader or partner in a business: income, costs, profit, how long to keep records.
Tools and guidance for businesses
Register as a sole trader with HM Revenue and Customs - your legal responsibilities if you run a business as a self-employed sole trader.
Don’t include personal or financial information like your National Insurance number or credit card details.
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