Self-employed in the UK

Self-employed tax returns in the UK

HMRC registration, your Self Assessment return, Making Tax Digital reports and deadline monitoring - for people working in the UK on their own account. In Polish and fully remote.

Self-employed in the UK

Dealing with HMRC without stress and without language barriers

Are you working in the UK on your own account as a self-employed person (sole trader)? We will register you with HMRC, prepare your annual Self Assessment return and, from 2026, your quarterly Making Tax Digital reports as well. We communicate with you in Polish.

  • Self-employed registration and obtaining your UTR number,
  • Self Assessment - the annual SA100 return and tax calculation,
  • Making Tax Digital - quarterly reports to HMRC,
  • expenses and reliefs - we check what you can deduct,
  • HMRC letters - we reply on your behalf as your agent.

Deadlines in the 2026/27 tax year

  • 07.11MTD report for the quarter to 5 October 2026.
  • 31.01Online Self Assessment return for 2025/26 and payment of tax.
  • 07.02MTD report for the quarter to 5 January 2027.
  • 07.05MTD report for the quarter to 5 April 2027.
  • 31.07Second payment on account.
Making Tax Digital

MTD for the self-employed - who it applies to

From 6 April 2026, HMRC applies Making Tax Digital to Income Tax. Individuals who run a business as self-employed or who let property must keep digital records and send a quarterly report of income and expenses using MTD-compatible software.

FromWho MTD applies to
6 April 2026combined income from self-employment and property above £50,000
6 April 2027income above £30,000
6 April 2028income above £20,000

The threshold is based on income before expenses are deducted. The annual Self Assessment return is still filed, by 31 January.

How much tax does a self-employed person pay in the UK?

  • tax-free amount (personal allowance) - £12,570,
  • Income Tax - 20%, 40% or 45% on income above the personal allowance (in England),
  • Class 4 National Insurance - 6% on profits between £12,570 and £50,270 and 2% above that,
  • Class 2 NI - voluntary since 2024, worth considering to preserve your pension entitlement,
  • trading allowance - £1,000 of income a year is tax-free instead of claiming expenses.

Self-employed or a limited company?

At higher income levels, a limited company can be more tax-efficient and protects your personal assets. We will calculate both options - see setting up a limited company in England.

Polish accountant in the UK

A Polish accounting firm in England - self-employed tax returns in Polish

Are you looking for a Polish accountant in London you can talk to in Polish about HMRC and Companies House? Global Tax Partners is a firm based in London (New Barnet) that has been serving Poles across the whole of the UK for years. All communication is in Polish, and you send your documents online - you do not need to come to the office.

  • in Polish - we translate HMRC letters and explain what needs to be done,
  • remotely from anywhere in the UK - London, the Midlands, Scotland and anywhere else,
  • the UK and Poland in one place - together with Global Accounting we also handle matters in Poland,
  • HMRC agent - we deal with the tax authority on your behalf.

Have a question before you decide? See the most common questions from Poles in the UK.

FAQ

Frequently asked questions: self-employed in the UK

Yes. Global Tax Partners is based in London and serves Poles across the whole of the UK. We speak Polish, and you send your documents online.

Registration is done with HMRC. You must do it by 5 October following the end of the tax year in which you started trading. After registering you receive a UTR number, which you need to file tax returns. We can handle the registration for you.

The online return for the 2025/26 tax year must be filed and the tax paid by 31 January 2027. The paper version has a deadline of 31 October. The second payment on account for the following year is due by 31 July.

From 6 April 2026, Making Tax Digital applies to individuals whose combined income from self-employment and property exceeds £50,000. From April 2027 the threshold falls to £30,000, and from April 2028 to £20,000.

For a late return HMRC charges a £100 penalty, which increases the longer the delay lasts, and it charges interest on unpaid tax. For MTD reports a penalty points system applies, although HMRC does not issue points in the first year.

Yes. Once you authorise us as your agent with HMRC, we take over your filings and documents from your previous firm - with no break and no risk of missing a deadline.

Yes. As your agent we respond to HMRC letters and requests, explain any discrepancies and help with disputes.

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