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.

You must tell HMRC by 5 October 2025 if you need to complete a tax return for the previous year and you have either:

• not sent a tax return before
• registered before but did not need to send a tax return for the tax year 2023 to 2024

You can tell HMRC by registering for Self Assessment.

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