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 as sole trder

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.

Registering for VAT

You must register for VAT if your turnover is over £90,000. 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 guidance on VAT registration.

Working in the construction industry

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