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  1. Home
  2. Business tax
Business tax

Self-employment: detailed information

From:
HM Revenue & Customs, Department for Work and Pensions, Department for Business, Energy & Industrial Strategy, Office of Tax Simplification, Companies House
+ 7 more
Disclosure and Barring Service, HM Treasury, Intellectual Property Office, Northern Ireland Statistics and Research Agency, Office for National Statistics, UK Visas and Immigration, and Valuation Office Agency

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Coronavirus (COVID-19)

  • Check if you can claim a grant through the Self-Employment Income Support Scheme
  • Claim a grant through the Self-Employment Income Support Scheme
  • Defer your Self Assessment payment on account due to coronavirus (COVID-19)

Quick links

  • File your Self Assessment tax return online
  • Self-employed National Insurance rates
  • Get your SA302 tax calculation
  • Find a lost UTR number

Get started

  • Working for yourself
  • Running a business from home
  • Set up as a sole trader
  • Set up a business partnership
  • Write a business plan

Tell HMRC about your business

  • File your Self Assessment tax return online
  • VAT registration

Records you must keep

  • Business records if you're self-employed
  • Keeping your pay and tax records

Claiming business expenses

  • Expenses if you're self-employed
  • Simplified expenses if you're self-employed
  • Claim capital allowances

Tax and National Insurance

  • National Insurance
  • Cash basis
  • What you must do as a Construction Industry Scheme (CIS) subcontractor
  • What you must do as a Construction Industry Scheme (CIS) contractor
  • Share fisherman: Income Tax and National Insurance contributions

Self Assessment

  • File your Self Assessment tax return online
  • Self Assessment tax returns
  • Self Assessment: register a partnership for Self Assessment (SA400)

Paying HMRC

  • Pay your Self Assessment tax bill
  • Pay Class 2 National Insurance if you do not pay through Self Assessment
  • Pay your VAT bill

Expanding your business

  • Growing your business
  • Employing staff for the first time
  • Tell HMRC about a change to your business

Stopping or selling your business

  • Stop being self-employed
  • Selling your business: your responsibilities

Forms, helpsheets and other guidance

  • Self Assessment forms and helpsheets for self-employment and partnerships
  • Business Income Manual

Help and support

  • Help and support if you’re self-employed
  • Get help and support for your business
  • Get help with tax
  • Appoint someone to deal with HMRC on your behalf

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