If you started working for yourself during the 2025 to 2026 tax year, now is a good time to check whether you need to register for Self Assessment. HMRC has launched a simpler online registration service ahead of the 5 October notification deadline. For a busy sole trader, the immediate benefit is less administration before getting started on a first return.
What has changed?
In its 9 September announcement, HMRC says the service can fill in information it already holds, offer help along the way and let customers save an unfinished application. It also sends confirmation by email or text. HMRC says people using the new service should receive their Unique Taxpayer Reference in their online account within 72 hours, instead of waiting up to 15 days for a letter.
The improved service is for individuals using a Personal Tax Account. Accountants and other agents must continue using their existing registration procedures. If an adviser handles your tax, agree who will deal with registration before either of you starts.
Check whether this applies to you
HMRC’s guidance on who must send a return includes sole traders whose income from self-employment exceeded £1,000 before deducting expenses during the tax year. Business partners must also send a return. Other circumstances, including some untaxed income, can create a requirement, so the trading threshold is not a complete test of everyone’s position.
For example, someone who earned £1,400 from freelance work should check their obligation using the income figure before expenses. Looking only at the amount left after buying equipment or materials could give the wrong answer. If you have several income sources or are unsure about your position, use HMRC’s checker or ask your tax adviser.
The relevant year runs from 6 April 2025 to 5 April 2026. According to the registration guidance, you must tell HMRC by 5 October 2026 if a return is needed and you have never sent one before. The deadline also applies where you registered previously but did not need to send a return for 2024 to 2025. In that situation, you may need to reactivate your account.
Keep registration, filing and payment dates separate
Registering tells HMRC that you need to submit a return; it does not complete the return or pay the bill. For most individual filers, HMRC’s published deadlines for 2025 to 2026 are:
- 5 October 2026: notify HMRC where registration or reactivation is required.
- 31 October 2026: HMRC must receive a paper return.
- 31 January 2027: submit an online return and pay the tax owed.
Record the dates that apply to your circumstances and check any notice HMRC sends you. Leaving registration until January risks creating a problem before you have even begun the return.
A manageable job for this week
Start by putting your income records for the relevant year in one place. Check your existing HMRC account before applying again, especially if you have been self-employed before. Keep the registration confirmation with your tax records and make sure you can find your reference when you need it.
Once access is ready, set aside time to work through the return or send records to your adviser. Separating that work into a few short appointments can make it easier to fit around customers and day-to-day trading than leaving everything for one long evening.
It is also worth planning for the bill alongside the paperwork. Our earlier explanation of Self Assessment payments on account describes why some business owners have a July instalment as well as a January payment. That article concerns an earlier deadline, but the distinction can help when discussing future cash needs with an adviser.
The useful next step is small: check whether you need to register, confirm who is doing it, and put the relevant dates in your diary. Use the official guidance for your circumstances before acting.
