4. Do you have an online account with HMRC?

1. Will the business do any of the following?

Yes

Change 1. Will the business do any of the following?

2. Special rules apply to some types of employer. Do you fall into any of these categories?

No

Change 2. Special rules apply to some types of employer. Do you fall into any of these categories?

3. What type of business are you?

sole trader

Change 3. What type of business are you?