Katherine Dee

Hello, I have already filed a return for 23/24. I was a sole trader but ceased this in Sep 2024 to move on to a PAYE contract. I completed the cease trading form as part of my 23/24 return. My PAYE employer then later closed their business, meaning I was unemployed. I resumed self-employed sole trader work in Oct 2024. My questions are: How do I re-activate my sole trader status Do I do need to this as a new business? It has been a calendar year since I was last self-employed. Most importantly: Do I need to make payments on account for this work? And if so, how do I adjust my last return to do this. At the time I ceased trading I did not expect there to be any opportunities to for self-employed contract work in my specific field and assumed I end up in PAYE work elsewhere. Thank you.