Register as a sole trader

You register as a sole trader by registering for Self Assessment.

You must register as a sole trader if you:

  • earn more than £1,000 in a tax year (from 6 April to 5 April)
  • need to prove you’re self-employed, for example to claim Tax-Free Childcare
  • want to make voluntary Class 2 National Insurance payments to help you qualify for benefits and State Pension
  • need to register as a subcontractor for the Construction Industry Scheme (CIS) or as a share fisher

Read more about what a sole trader is.

This guide is also available in Welsh (Cymraeg).

If you have already registered for Self Assessment for another reason, you’ll need to register again as a sole trader. This is so you are registered for Class 2 National Insurance contributions, which will help you qualify for benefits like the State Pension.

Before you start

You’ll need a National Insurance number to register for Self Assessment. You can apply for a National Insurance number if you do not have one.

Check how to register

Use this tool to register for Self Assessment as a sole trader with HM Revenue and Customs (HMRC). How you register depends on your circumstances.

If you have to send a tax return and have not sent one before, you must have registered for Self Assessment as a sole trader by 5 October 2025.

If you register late or do not register when you need to, you may get a penalty.

Start now