HMRC expect anyone who is trading (selling goods or services) to register as Self Employed. For those trading by themselves this will mean registering as a Sole Trader and for those trading in partnership means registering a partnership.

You are expected to inform HMRC ‘at the earliest opportunity’ but there is also a deadline. Legally you must register by 5 October after the end of the tax year in which you begin trading.

You can register by phoning HMRC or completing paper forms but our recommendation is to register online.

Registering online starts with setting up a Government Gateway. Once you have this set up you can register as Self Employed within this portal.