Your business has started when you start to advertise or you have a customer to buy your goods or services. It is at this point that your business is ‘trading’. You cannot register before you start trading.
How do I register? APAS Business Solutions will be happy to help you register your self-employment with HMRC and access the registration service direct through the HMRC for you where you will be automatically signed up and enrolled for the associated online service. This will allow us to fill in and send your Self -Assessment tax return online to HMRC. Once we have registered you for Self-Assessment, HMRC will send you a Unique Taxpayer Reference (UTR). A UTR is a 10 digit reference number
Taking on staff: If you take on staff, you might need to register as an employer. You can register using the HMRC online services, by telephone or email, and you can register up to four weeks before your first payday. HMRC will then send you a letter with your Employer Pay As You Earn (PAYE) and Accounts Office reference numbers. Keep this safe as you will need the reference numbers when APAS Business Solutions run your payroll and
contact your PAYE office or Accounts Office in your behalf and
register for PAYE services for you,