Query Regarding Sole Trader Registration and UTR Application Timing

I acquired my PSW visa in January 2024. I have had a short-term employment through an agency, where I earned approximately £6,000 (from January 2024 to August 2024). I have now been offered freelance work for 40 hours in September 2024, with an expected earning of £1,000. Based on my performance, I may receive additional work once this assignment is completed. I would like to know when the right time would be to register as a sole trader and apply for a Unique Tax Reference (UTR) number. Should I do this immediately, or do I have until October 2025 to register? I'm assuming I won’t have any tax to pay this financial year since I had no freelance income from April 2023 to April 2024 But I wanted to check with HMRC first ? Additionally, could you advise whether I can begin this freelance assignment without a UTR, given that the payment of £1,000 will fall within the 2024-2025 financial year?

Hi,

While you don't need technically to register for your UTR and to file your 24/25 tax return until the 6th of April 2025, you can register for your UTR as soon as you like - you can do so here:

What a sole trader is

We would advise registering as soon as you know that you will need to file a return. 

Thank you.