How to register as self-employed
Started delivering for an app, or doing other work for yourself? You can start straight away — but once you earn over £1,000 in a tax year you need to tell HMRC. Here's when and how.
The short answer: register for Self Assessment as a sole trader if you earn more than £1,000 from self-employment in a tax year (6 April to 5 April). Do it by 5 October after the end of the tax year you started. Started between 6 April 2025 and 5 April 2026? Your deadline is 5 October 2026.
Do I need to register?
- Yes, if your self-employed income — before expenses — is over £1,000 in the tax year. For delivery riders that's everything the apps pay you, tips and bonuses included.
- Not yet, if it's £1,000 or less: the £1,000 trading allowance covers it, and you can start working without registering. You can still choose to register earlier.
- Yes, even with a job. A PAYE job doesn't cover your self-employed income — you register for that separately.
The deadline: 5 October
| You started between | Register by | First tax return and payment due |
|---|---|---|
| 6 April 2025 – 5 April 2026 | 5 October 2026 | 31 January 2027 |
| 6 April 2026 – 5 April 2027 | 5 October 2027 | 31 January 2028 |
Registering late can mean a penalty, so don't leave it — registering early does no harm.
How to register
- Go to Register for Self Assessment on GOV.UK and choose the option for the self-employed (sole trader).
- Sign in, or create an HMRC online account — it's the same account you'll use to file your returns.
- Give your personal details, National Insurance number, the date you started, and a short description of the work (for example "food delivery courier").
As a sole trader you can work under your own name — you don't need to set up a company or register a business name.
What happens next
- HMRC sends you a Unique Taxpayer Reference (UTR) — a 10-digit number. Keep it safe; you'll need it for every tax return. GOV.UK lets you check when to expect a reply if you're waiting for it.
- Keep records from your first delivery: what each app pays you, your costs and your business miles. See what you can claim.
- After the tax year ends, send your tax return online and pay by 31 January. Income Tax and Class 4 National Insurance are worked out on your profit.
- If your bill is over £1,000 you'll usually also start payments on account — your first January bill can be bigger than you expect.
Start your records on day one
Fisely tracks what the apps pay you, your costs and miles, and keeps your UTR and deadlines in one place.
Create a free accountSources
- Set up as a sole trader (GOV.UK)
- Register for Self Assessment (GOV.UK)
- Tax-free allowances on property and trading income (GOV.UK)
This guide is general information, not tax advice. Rules can change — check GOV.UK or ask an accountant about your own situation.