Registering Your Child with HMRC

Managing your child’s taxes can feel overwhelming at first, but getting organised early can make things much easier. If your child is working professionally, understanding the basics of tax and record-keeping is an important part of supporting their career.

In the UK, children follow the same tax rules as adults.

Your child may need to register with HMRC if they:

Earn more than £1,000 in a tax year from self-employed work (before expenses). This is known as the Trading Allowance threshold.
Have other untaxed income that needs to be declared.

Although children have the same Personal Allowance as adults (the amount they can earn before paying Income Tax), the requirement to register for Self-Assessment can begin before tax is actually owed.

Key Steps to Register

1. Check if Registration is Needed

If your child earns more than £1,000 from professional work in a tax year, or receives untaxed income, you may need to register them with HMRC.

2. Get a UTR (Unique Taxpayer Reference)

Register through GOV.UK to obtain a UTR number. This is your child’s tax reference number and will be used for future tax returns.

3. Use Form SA1 (if applicable)

If your child needs to file a tax return but is not registered as self-employed, you may be asked to complete Form SA1.

4. National Insurance Numbers

Do not panic if your child does not yet have a National Insurance (NI) number. HMRC has processes for children and young people, and registration is still possible.

5. Registration Deadline

You usually need to register by 5 October following the end of the tax year in which your child met the criteria.

6. Filing Deadline

Self-Assessment tax returns are normally due by 31 January following the end of the tax year. Missing deadlines can result in penalties.

Managing the Account

As a parent or carer, you will usually manage your child’s tax affairs while they are under 18.

You may need to:

Act on your child’s behalf when dealing with HMRC.
Notify HMRC if you wish to be recognised as a third-party representative.
Keep accurate records of income and expenses.

Keeping Good Records

A simple filing system can save time, reduce stress and make tax returns much easier.

Consider keeping a dedicated “Tax Folder” (digital or paper)

ALWAYS CHECK THE LATEST INFORMATION ON THE HMRC WEBSITE: https://www.gov.uk/government/organisations/hm-revenue-customs

What to keep

Invoices & Remittance Advice: Proof of everything earned.
Agent Statements: To prove commission was deducted (you only pay tax on the net profit).
Expenses Receipts: This page from HMRC explains what are allowable expenses.
Travel Logs: Keep a diary of mileage for auditions and sets (45p per mile).
Professional Costs: Receipts for headshots, Spotlight fees, and drama classes.

ALWAYS SEEK INDEPENDENT FINANCIAL ADVICE - this information sheet does not constitute legal advice and information can change suddenly.