Skip to main content

GOV.UK uses cookies to make the site simpler.

Cookie settings

You’ve accepted all cookies. You can change your cookie settings at any time.

Search

Search

Home
Business tax

Self-employment

From:: HM Revenue & Customs, Department for Work and Pensions, Department for Business, Energy & Industrial Strategy, Office of Tax Simplification, Companies House
+ 5 more
Disclosure and Barring Service, HM Treasury, Intellectual Property Office, UK Visas and Immigration, and Valuation Office Agency

Subscribe to email alerts
See latest changes to this content

Introductory guides

Working for yourself
Write a business plan
Set up as a sole trader
Set up a business partnership
Running a business from home
Growing your business
Employing staff for the first time

How to register

Register for and file your Self Assessment tax return
VAT registration
Tell HMRC about a change to your business

Tax and National Insurance

Get help with tax
National Insurance
Self-employed National Insurance rates
Cash basis
Appoint someone to deal with HMRC on your behalf
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

Register for and file your Self Assessment tax return
Self Assessment tax returns
Self Assessment: register a partnership for Self Assessment (SA400)
Self Assessment forms and helpsheets for self-employment and partnerships

Managing expenses

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

Records you must keep

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

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

Stopping or selling your business

Stop being self-employed
Selling your business: your responsibilities

Help and support

Help and support if you’re self-employed
Get help and support for your business
Business Income Manual

Is this page useful?

Maybe Yes this page is useful No this page is not useful Is there anything wrong with this page?

Thank you for your feedback

Close

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

What were you doing?

What went wrong?

Close

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.

Email address

Prepare for Brexit

Prepare your business or organisation for Brexit
Prepare for Brexit if you live in the UK

Living in Europe after Brexit
Continue to live in the UK after Brexit

Services and information

Benefits
Births, deaths, marriages and care
Business and self-employed
Childcare and parenting
Citizenship and living in the UK
Crime, justice and the law
Disabled people
Driving and transport

Education and learning
Employing people
Environment and countryside
Housing and local services
Money and tax
Passports, travel and living abroad
Visas and immigration
Working, jobs and pensions

Departments and policy

How government works
Departments
Worldwide
Services
Guidance and regulation
News and communications
Research and statistics
Policy papers and consultations
Transparency and freedom of information releases

Support links

Help
Cookies
Contact
Accessibility
Terms and conditions
Rhestr o Wasanaethau Cymraeg
Built by the Government Digital Service

Open Government Licence

All content is available under the Open Government Licence v3.0, except where otherwise stated

© Crown copyright