HM Revenue and Customs Register Self Employed: 2026/27 Guide

by | Oct 9, 2026 | News, Self Assessment, Self-Employed and Freelancers | 0 comments

HM Revenue and Customs register self employed checklist: notebook with Self Assessment deadlines on a desk
Written by Marina Jahan · Reviewed by Shamayun Chowdhury, ACMA, MAAT · Published: 9 October 2026 · Last reviewed: October 2026 · Applies to the 2026/27 tax year
MerinTaxReturn is an information website. It does not prepare or file tax returns and does not give personal tax advice.
Quick Answer
You register as self-employed by signing up for Self Assessment through GOV.UK. If you need to send a return for 2025/26 and are new to Self Assessment, HMRC must hear from you by 5 October 2026. Through HMRC’s improved online service, your UTR appears in your online account within 72 hours.
You have started earning from your own work, and somewhere you read that you must “tell HMRC”. The HM Revenue and Customs register self employed process sounds more formal than it is. In practice it means one online registration, a reference number and a yearly tax return. The hard part is knowing whether you need to do it, and by when.
This guide covers the £1,000 test, the 5 October deadline, HMRC’s faster registration service launched in September 2026, the paper route, what to do if you also have a job, and what happens once you are registered. Every date and figure comes from current GOV.UK guidance for 2026/27.
Key takeaways
  • Registering as self-employed means registering for Self Assessment with HMRC.
  • GOV.UK says you must register if you earn more than £1,000 from self-employment in a tax year.
  • New registrants for 2025/26 had to tell HMRC by 5 October 2026; registering late could mean a penalty.
  • HMRC’s improved online service puts your UTR in your account within 72 hours, against up to 15 days by post before.
  • You can be employed and self-employed at the same time.

HM Revenue and Customs Register Self Employed: What It Means

There is no separate “self-employed register” at HMRC. When people talk about the HM Revenue and Customs register self employed step, they mean registering for Self Assessment, the system HMRC uses to collect Income Tax and National Insurance from people whose tax is not taken through PAYE.
Registering does three things. It puts you on HMRC’s records as someone who must file a tax return. It gives you a Unique Taxpayer Reference (UTR), the number that identifies your Self Assessment record. And it lets HMRC work out the Income Tax and National Insurance due on your profits each year.
What registering does not do is create a company or a legal entity. GOV.UK’s sole trader guidance notes that you can trade under your own name or a trading name, and that you are personally responsible for any business debts. Companies House is only involved if you set up a limited company instead.

Do I Need to Register as Self Employed?

Not everyone with a side income does. GOV.UK states that you must register for Self Assessment if you earn more than £1,000 from self-employment in a tax year, which runs from 6 April to 5 April. Below that level, the £1,000 trading allowance usually means you do not need to tell HMRC at all.
Your situation in a tax year Register with HMRC?
Self-employed income of £1,000 or less, nothing else to report Usually no, because of the trading allowance
Self-employed income over £1,000 Yes, register for Self Assessment
Under £1,000 but you want to pay voluntary Class 2 NI You may choose to register
Not sure whether you are self-employed at all Check your status with HMRC’s CEST tool first
Sources: GOV.UK, Set up as a sole trader; Tax-free allowances on property and trading income; Register for Self Assessment. Checked October 2026.
The £1,000 test uses income before expenses. Someone who invoices £1,300 and spends £500 on equipment has still passed the threshold, so the HM Revenue and Customs register self employed requirement applies even though profit is only £800.

When do I need to register as self employed?

The deadline is 5 October after the end of the tax year in which you need to file. GOV.UK confirms that for the 2025/26 tax year, new registrants had to tell HMRC by 5 October 2026, and that registering after that date could lead to a penalty. Some older guides still quote a three-month rule; that is not the current test. You can also register earlier, which many people find less stressful.

How to Register as Self Employed with HMRC

For most people the HM Revenue and Customs register self employed journey takes one sitting online. The outline below follows the order GOV.UK uses; the service itself asks the detailed questions as you go.
  1. Check you need to register. Use the £1,000 test above, and if your work status is unclear, HMRC’s employment status tool.
  2. Start from GOV.UK. Open the register for Self Assessment page and choose “Start now”. Never begin from a link in an email or text.
  3. Sign in or create sign-in details. You will use Government Gateway or GOV.UK One Login.
  4. Answer the questions about you and your work. These cover your personal details and your self-employment.
  5. Look out for your UTR. Keep it safe, as you will need it for every return.
If you registered for Self Assessment in an earlier year but did not need to send a return last year, GOV.UK says you may need to reactivate your existing account rather than register from scratch. The service explains how.

Register as self employed online: HMRC’s improved service

In September 2026 HMRC launched an improved Self Assessment registration service for people who have a personal tax account. It pre-fills forms where it can, lets you save and come back later, and sends a confirmation email or text when you finish. The biggest change is speed: HMRC says customers using it receive their UTR in their online account within 72 hours, whereas it could previously take up to 15 days to arrive by post.
That makes setting up your personal tax account the sensible first move for anyone planning to register for self employment with HMRC. It also means you can file your first return sooner, rather than waiting for a letter.

Registering as self employed with HMRC on paper: form CWF1

A paper route for the HM Revenue and Customs register self employed step still exists. HMRC’s own Self Assessment Manual describes form CWF1 as the form individuals use to tell HMRC about a new business or self-employment. The manual notes that forms need a valid National Insurance number, that only originals are accepted, and that paper forms are processed by hand. Expect it to be slower than registering online. Whichever HMRC register as self employed route you choose, you end up with the same Self Assessment record.
Route Best for How you get your UTR
Improved online service (via personal tax account) Anyone who has, or can set up, a personal tax account In your online account within 72 hours, per HMRC
Online registration via GOV.UK “Start now” Most new registrants Use HMRC’s “check when you can expect a reply” tool for current timings
Paper form CWF1 People who cannot register online By post after manual processing
Sources: GOV.UK news release, 9 September 2026; GOV.UK Register for Self Assessment; HMRC manual SAM100130. Checked October 2026.

What You Need Before You Start

Gathering a few details first stops the HM Revenue and Customs register self employed process stalling halfway. This is a practical list, not an official HMRC form; the service will tell you exactly what it needs.
Before-you-register checklist
  • Your National Insurance number
  • Your Government Gateway or GOV.UK One Login details, or photo ID to create them
  • Your full name, address, date of birth and contact details
  • The date you started trading and a short description of your work
  • Your business name and address, if different from your own
  • Somewhere safe to note your UTR as soon as it appears
GOV.UK also advises keeping records of business income and costs from the day you start trading. Starting a simple spreadsheet now makes your first return far easier, and our guide to allowable expenses on a Self Assessment return shows which costs can reduce your taxable profit.
HMRC register as self employed online: person completing the Self Assessment registration form on a laptop

How to Register as Self Employed and Employed at the Same Time

Having a job does not stop you being self-employed as well. GOV.UK’s working for yourself guidance gives the example of working for an employer during the day and running your own business in the evenings. Your employer keeps deducting tax through PAYE, and the HM Revenue and Customs register self employed step covers only the side business.
You register in exactly the same way as anyone else. The difference shows up on your return: because your salary normally uses up your Personal Allowance, profit from the side work is usually taxed from the first pound. Setting aside part of each payment you receive avoids an unwelcome bill in January.

After You Register: Tax, NI and Deadlines

Completing the HM Revenue and Customs register self employed step is only the start. Once registered, you report your profit each year on a Self Assessment return. For 2026/27, GOV.UK sets self-employed National Insurance as follows:
Annual profit (2026/27) Class 4 Class 2
Under £7,105 Nothing Nothing to pay; voluntary payments of £3.65 a week allowed
£7,105 to £12,570 Nothing Treated as paid
£12,570 to £50,270 6% on profit in this band Treated as paid
Over £50,270 2% on profit above £50,270 Treated as paid
Source: GOV.UK, Self-employed National Insurance rates, 2026/27, checked October 2026.
Deadline calendar for the 2025/26 tax year
  • 5 October 2026: deadline to register if you are new to Self Assessment
  • 31 October 2026: paper return deadline
  • 30 December 2026: online deadline if you want tax collected through your PAYE tax code
  • 31 January 2027: online return and payment deadline
Source: GOV.UK, Self Assessment deadlines, checked October 2026.
Keep an eye on Making Tax Digital for Income Tax too. HMRC’s eligibility guidance brings in sole traders with qualifying income over £50,000 from 6 April 2026, over £30,000 from 6 April 2027 and over £20,000 from 6 April 2028. A growing business can reach these levels sooner than expected.

Example Scenario (illustrative)

Lewis starts a dog-walking business in May 2026 alongside no other work. By April 2027 his customers have paid him £6,800 and his costs come to £900, leaving a profit of £5,900 for 2026/27. His gross income is over £1,000, so he needs to register. As 2026/27 is his first year, his registration deadline is 5 October 2027.
His profit is below the £12,570 Personal Allowance, so with no other income he would owe no Income Tax and no Class 4 National Insurance. Because it is also below £7,105, Class 2 is not treated as paid, so Lewis may want to look at voluntary Class 2 contributions to protect his National Insurance record. Registering early through his personal tax account gets him a UTR within days rather than weeks.
Illustrative only, using 2026/27 GOV.UK figures for England. It assumes no other income and ignores any other reliefs.

Reviewer’s View (Shamayun Chowdhury)

From a reviewer’s perspective, the most avoidable problem is leaving the HM Revenue and Customs register self employed step until the tax year is long over. Registering as soon as you know your income will pass £1,000 takes little time, gives you your UTR early and leaves months to organise records before the first return is due.

Common Mistakes When Registering

Mistake Why it happens Possible consequence How to avoid it
Waiting until January to register Confusing the 5 October and 31 January dates A possible late-registration penalty Register as soon as you pass £1,000
Testing the £1,000 limit against profit Mixing up income and profit Not registering when you should Use gross income for the test
Registering a second time Forgetting an old Self Assessment record Delays while records are matched Check whether you need to reactivate instead
Registering through a third-party look-alike site It appears first in search results Unnecessary fees, or stolen details Start only from GOV.UK
Scam warning
Always register through GOV.UK itself, never through a look-alike site that asks for a fee. HMRC says it only emails about tax refunds or asks for personal or payment details from addresses ending in hmrc.gov.uk. Forward suspicious emails to phishing@hmrc.gov.uk and suspicious texts to 60599.

Registering as Self Employed: FAQs

How do I register as self-employed with HMRC?

Register for Self Assessment online through GOV.UK. If you need to send a return for 2025/26 and are new to Self Assessment, HMRC had to hear from you by 5 October 2026. Through HMRC’s improved online service, your UTR appears in your online account within 72 hours.

Do I need to register as self employed if I earn under £1,000?

Usually not. GOV.UK says you must register for Self Assessment if you earn more than £1,000 from self-employment in a tax year. At £1,000 or less, the trading allowance normally means you do not need to tell HMRC, unless another reason requires a tax return.

When do I need to register as self employed?

Register by 5 October after the end of the tax year in which you need to file. For income in the 2026/27 tax year, that means by 5 October 2027. You can register earlier, and GOV.UK warns that registering late could lead to a penalty.

How long does it take to get a UTR after registering?

HMRC says people who register through its improved online service, available with a personal tax account, receive their UTR in their online account within 72 hours. Before that service launched in September 2026, a UTR could take up to 15 days to arrive by post.

Can I register as self employed if I already have a job?

Yes. You can be employed and self-employed at the same time. Your employer still deducts tax through PAYE on your wages, and you report your self-employed profit separately on a Self Assessment return.

Is there a paper form to register as self employed?

Yes. HMRC’s Self Assessment Manual describes form CWF1 as the paper form individuals use to tell HMRC about new self-employment. It needs a valid National Insurance number, only originals are accepted, and it is processed by hand, so it is slower than registering online.

Do I need to register with Companies House as a sole trader?

No. Registering as self-employed is done with HMRC through Self Assessment. Companies House is only involved if you set up a limited company. As a sole trader you can trade under your own name or a trading name.

HM Revenue and Customs Register Self Employed Checklist for 2026/27

Use this one-glance list to run through the HM Revenue and Customs register self employed process for the current tax year.
  1. Check your gross self-employed income against the £1,000 trading allowance.
  2. If you are unsure of your status, run HMRC’s employment status check.
  3. Set up or sign in to your personal tax account to use the faster registration service.
  4. Register for Self Assessment through GOV.UK by 5 October after the tax year ends.
  5. Save your UTR and keep records of income and costs from your first day of trading.
  6. Diary the 31 January online filing and payment deadline.
  7. Watch your turnover against the Making Tax Digital thresholds.

Final Verdict: HM Revenue and Customs Register Self Employed

The HM Revenue and Customs register self employed step simply means registering for Self Assessment. Do it once your self-employed income passes £1,000, and no later than 5 October after the tax year ends. HMRC’s improved online service now delivers your UTR within 72 hours, so registering early is easier than ever.
Your next steps
  1. Register through GOV.UK’s Self Assessment registration page.
  2. Read GOV.UK’s set up as a sole trader steps for record keeping and other rules.
  3. Read our guide to which receipts to keep for your tax return before your first filing.
For advice on your own situation, speak to a qualified accountant or tax adviser.
Why trust this guide
  • Written by Marina Jahan and reviewed by a chartered management accountant (ACMA, MAAT) with more than 15 years’ UK practice experience.
  • Includes HMRC’s September 2026 change to how quickly new registrants receive a UTR.
  • Every deadline and National Insurance figure checked against GOV.UK for 2026/27.
  • No products or services are promoted on this page.
  • Last reviewed: October 2026.
MJ
Written by
Marina Jahan
Content Strategist, Marketing Specialist and Tax Researcher at Eternity Accountants
Content Strategist
Marketing Specialist
Tax Researcher
Marina Jahan is a Content Strategist, Marketing Specialist and Tax Researcher at Eternity Accountants. She turns HMRC’s technical guidance into clear, practical explanations that UK taxpayers can actually use. Before a guide is published, Marina checks every rate, deadline and rule against GOV.UK and HMRC sources, then shapes the answers around the questions real readers ask most. Every MerinTaxReturn guide is then reviewed by Shamayun Chowdhury before it goes live.
SC
Reviewed by
Shamayun Chowdhury
BA (Hons), MSc, ACMA, CMA, CIPFA (Affil), MAAT, AATQB
Senior Accountant · Leicester
Director, Major Accountancy Ltd
Director, Eternity Accountants Ltd
Lecturer, Nottingham Trent University
15+ years’ UK practice
Shamayun is a chartered management accountant (ACMA) and a full member of AAT. He reviews every MerinTaxReturn guide against current GOV.UK and HMRC rules before publication.
How we checked this guide: GOV.UK guidance on registering for Self Assessment, setting up as a sole trader, the trading allowance, self-employed National Insurance rates, Self Assessment deadlines and Making Tax Digital for Income Tax; HMRC’s September 2026 announcement on its improved registration service; and HMRC’s Self Assessment Manual (SAM100130).
MerinTaxReturn is an information website. It does not prepare or file tax returns and does not give personal tax advice.
This article is general information, not personal tax advice. Speak to an accountant about your own circumstances.
We review this guide every 12 months, or sooner if HMRC guidance changes. Last reviewed: October 2026.

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