How do I register as self-employed with HMRC?

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## How to Register as Self-Employed with HMRC

### HMRC Guidance / Practice

**Who needs to register and using which form**

When an individual becomes self-employed, they must register with HMRC for both National Insurance Contributions (NIC) and tax purposes. Self-employed individuals should register their business using **Form CWF1**. This form also registers you for Self Assessment (SA) at the same time.

> ⚠️ If you are **not** self-employed but still need to register for Self Assessment (e.g. as a company director or recipient of UK property income), you should use **Form SA1** instead.

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**How to register — the available routes**

You can register in any of the following ways:

1. **Online** — via HMRC's Online Tax Registration Service (OTRS). Online registrations are processed automatically.
2. **By phone** — by calling the **Self Employed Registration helpline** (also known as the Helpline for the Newly Self-Employed, HNSE).
3. **By paper** — by completing and posting a paper **Form CWF1** to HMRC's Central Agent Authorisation Team (CAAT) at Longbenton.

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**What you will need**

- A valid **National Insurance Number (NINO)** is required in all cases — the application cannot be processed without it.
- Note: photocopies of the paper CWF1 are **not** acceptable; only original forms can be processed.

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**Deadline for registration**

You should register as self-employed **no later than six months from the end of the tax year** in which you became self-employed. Failure to notify within this time limit may result in a **£100 penalty plus interest**.

> Note also that HMRC's internal guidance states customers have **3 months from the date they started to trade** as a self-employed person to register. You should aim to register promptly to avoid any penalties.

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**Partnerships**

If you are registering a **partnership**, different forms apply: **SA400** (partnership), **SA401** (partner), and **SA402**.

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