When Do You Need to Register as Self-Employed?
You must register as self-employed with HMRC if your self-employment income exceeds £1,000 in a tax year (the trading allowance). You should register by 5 October following the end of the tax year in which you started trading. For example, if you started self-employment in the 2024/25 tax year (which ends 5 April 2025), you must register by 5 October 2025. Failure to register on time can result in penalties.
⚠ Important Deadline
You must register by 5 October in the second year of self-employment. Missing this deadline can result in a penalty of up to 100% of tax due.
What You Need Before Registering
- Your National Insurance number
- Your full name and date of birth
- Your home address
- Your email address
- Your phone number
- The date you started self-employment
- The type of self-employment work you do
Step-by-Step Registration Guide
Create a Government Gateway Account
Go to gov.uk and create a Government Gateway account if you don't already have one. You will need your email address and to create a password. HMRC will send a User ID to your email.
Register for Self-Assessment
Log in to your Government Gateway account and select "Register for Self-Assessment". Choose "I am self-employed" and complete the online form with your personal and business details.
Receive Your UTR Number
HMRC will post your Unique Taxpayer Reference (UTR) to your home address within 10 working days. Your UTR is a 10-digit number used on all tax correspondence. Keep it safe.
Activate Your Self-Assessment Account
Once you receive your UTR, return to your Government Gateway account and activate your Self-Assessment service. HMRC will send an activation code by post.
Start Keeping Records
From day one, keep records of all income and expenses. You will need these to complete your tax return. HMRC requires records to be kept for at least 5 years.
What Happens After Registration?
Once registered, HMRC will automatically send you a notice to file a self-assessment tax return each year. Your key obligations as a self-employed person in Scotland are:
- File a self-assessment tax return by 31 January each year
- Pay Income Tax on your profits by 31 January
- Pay Class 2 and Class 4 National Insurance contributions
- Keep business records for at least 5 years
- Register for VAT if your turnover exceeds £90,000
National Insurance for Self-Employed People
Self-employed people pay two types of National Insurance. Class 2 NI is a flat rate (£3.45 per week for 2024/25) payable if profits exceed £12,570. Class 4 NI is 9% on profits between £12,570 and £50,270, then 2% above £50,270. Both are calculated and paid through your self-assessment return.
📝 We Handle Registration For You
We register all new clients as self-employed with HMRC and set up their Government Gateway account. We handle all the paperwork so you can focus on your business. Free initial consultation.
Register With Our Help