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TapTax

Sole trader guides2026/27

Self-employed tax,by profession.

Plain-English tax guides tailored to your trade: allowable expenses, Self Assessment and Making Tax Digital. Find your job below.

  • Rates from GOV.UK
  • 2026/27 rates
  • MTD-ready
  • Free to use
272trades covered
£1,000trading allowance

Tax rules made for your line of work

Most self-employed tax rules are the same whatever you do, but the expenses you can claim and the schemes that apply differ by trade. A plumber claims tools and the CIS deduction; a YouTuber claims kit and software; a childminder claims a share of household costs. Each guide below is written for one profession so you only see what matters to you.

Three things every self-employed person must do

  • Register with HMRC

    Once your self-employed income passes £1,000 in a tax year you must register for Self Assessment and file a tax return each year by 31 January.

  • Track every allowable expense

    Tools, materials, mileage, insurance, and a share of home and phone costs all reduce your taxable profit. Keep receipts and log them as you go.

  • Get ready for MTD

    From April 2026, sole traders over £50,000 must keep digital records and send quarterly updates. TapTax handles this automatically.

Find your profession

272 guides covering allowable expenses, Self Assessment and MTD for your trade.

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How to use these guides

  1. Pick the closest profession

    Choose the guide that matches your trade. If yours is not listed, pick the nearest one: the core registration, expenses and MTD rules are shared across all self-employed work.

  2. Note your allowable expenses

    Each guide lists the deductions specific to that job. Keep receipts and log expenses as you go so you can claim everything you are entitled to and lower your tax bill.

  3. Run the numbers and get MTD-ready

    Use the linked calculators to estimate your tax, then let TapTax keep digital records and file quarterly updates automatically ahead of the April 2026 MTD deadline.

Frequently asked questions

Do I need to pay tax if I am self-employed?

Yes. If your self-employed (sole trader) income is more than £1,000 in a tax year, you must register for Self Assessment with HMRC and report your income. You pay Income Tax and Class 4 National Insurance on your profits above the relevant thresholds.

What expenses can I claim when self-employed?

You can deduct "wholly and exclusively" business costs from your income before tax. The exact list depends on your trade, but common ones include tools and equipment, materials, mileage or vehicle costs, a portion of home and phone bills, insurance, and professional fees. Each profession guide lists the expenses specific to that line of work.

When does Making Tax Digital start for the self-employed?

Making Tax Digital for Income Tax (MTD for ITSA) begins in April 2026 for sole traders and landlords with qualifying income over £50,000, and April 2027 for those over £30,000. Affected taxpayers must keep digital records and send quarterly updates to HMRC.

How much can I earn self-employed before paying tax?

You can earn up to the £1,000 trading allowance tax-free without even registering. Beyond that, your Personal Allowance (£12,570 for 2026/27) means no Income Tax is due until your total taxable income exceeds it, though Class 4 National Insurance starts at a lower threshold.

Which tax guide applies to my job?

Choose the guide closest to your trade from the index above. Many rules (registration, expenses, MTD) apply across all self-employed work, but each guide highlights the deductions, schemes (such as CIS for construction trades), and pitfalls most relevant to that profession.

Where these figures come from

Rates from GOV.UK.