I would like to ask your advice what would be the best decision in my case. I started working on a one-time freelance work (animation) in the summer for a client. I have completed most of it but I still need to do some correction before they can send me the full payment. So far I have received 2/3 of the payment with the last 1/3 being sent when I complete the corrections and thus finish the project. I am a student at the moment it it doesn't seem probable that I will be doing any other jobs till next summer. This is the only job I have done so far and it is not likely that I will have more than one or two smaller one-off jobs a year before I graduate. The total amount of this job is about 3000 pounds. What I would like to ask: 1. Whether to register or not to register as a sole trader? - if I understand well, if I register as a sole trader, I have to start by filling out forms that my income is not going to be more than 7500 pounds, an also for the Class 2 NI that my income is not going to be more than 5500 pounds. - also, if I register now, I will be fined 100 pounds+ for not registering within 3 months of my first payment. I couldn't register earlier as I have just received my NI number last week (I am an EU national). - on the other hand, I called the small business helpline and they said that if I register as soon as I received my NI number than they understand it and won't fine me, because it was not possible to register earlier. 2. My other alternative is not to be a sole trader, but just to tell HMRC on my tax forms that I had other income. Before I visited this forum I didn't think about it as a possibility. - Do you think it's the best way in my case? I won't be doing any freelancing work as a business before I graduate, I am talking about 1 or 2 jobs per year in a total of max. 5000 pounds. Do you think I am safe in the non-registered category until I start working "seriously" after I graduate?