Self-assessment for earnings pre and post Ltd company incorporation

Dear HMRC, Please can you advise me on the following: I recently set up a Ltd company (end of April or 2024) prior to this I completed a few bits of work in feb/march 2024 totalling approximately £680, that the client paid into my account after the Ltd company was incorporated. My accountant has advised that I should register for self assessment for 2023-2024 and declare the earnings for the work prior to the Ltd company incorporation as self-employed. I understand that I then need to register separately for self assessment as a director for the Ltd company for from 2024-2025 onwards. Please can you advise if this all sounds correct and/or whether there is anything else required? Many thanks

Hi
The £680 is below the trading allowance so you would not need to include this for 23/24.

Thanks for this. So, in this basis there’s no need to register for self assessment as self employed for 23/34, just as director of Ltd company for 24/25? Thank you

Hi,
That is correct.
Thank you.