Starting/Ceasing Self-Employment

Operational Delivery Profession (ODP) colleagues support individuals throughout their self-employment journey, from starting a business to ending their self-employed activity.

When starting self-employment, colleagues help individuals determine whether their work qualifies as self-employment and guide them through registering for Self-Assessment. HMRC creates the customer’s tax record and issues a Unique Taxpayer Reference (UTR), enabling them to report income, expenses, and pay tax and National Insurance. 

Colleagues explain ongoing responsibilities, including deadlines, record-keeping, allowable expenses, and use of HMRC digital services. They provide assisted digital support where needed and help resolve issues such as missing or incorrect records.  

ODP colleagues continue to support customers compliance and the correct cessation date to ensure HMRC records are accurate. They guide customers through notifying HMRC and explain why this is necessary to stop future Self-Assessment requirements. 

Colleagues also explain the need to complete a final Self-Assessment return, including reporting income, expenses, and any relevant assets or gains. They provide support in accessing digital services and completing required forms. 

ODP colleagues explain how National Insurance contributions are affected and ensure customers understand that charges will stop once cessation is recorded. They also help identify and close related registrations, such as Value Added Tax (VAT) or Pay As You Earn (PAYE) schemes, and resolve any outstanding queries or issues.

The individual receives support to start and manage self-employment correctly, understands their tax responsibilities, can access HMRC services and support, and avoids unnecessary tax obligations when they stop trading.