Guide

Set up as a sole trader

How to register as a sole trader

To set up as a sole trader, you need to register for register for Self Assessment and file a tax return every year.

Your responsibilities

You’ll need to:

You’ll need to apply for a National Insurance number if you’re moving to the UK to set up a business.

VAT

You must register for VAT if your turnover is over £85,000. You can register voluntarily if it suits your business, for example if you sell to other VAT-registered businesses and want to reclaim the VAT. Read GOV.UK guidance on VAT registration.

Working in construction industry

Register with HMRC for the Construction Industry Scheme (CIS) if you’re working in the construction industry as a subcontractor or contractor.

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