United Kingdom Tax Requirements
UTR and UK tax requirements for dancers working through Flow Ballee
Tax Requirements for the United Kingdom
As a self-employed dancer in the UK, you'll need to provide your Unique Taxpayer Reference (UTR) for payment processing and tax compliance.
Unique Taxpayer Reference (UTR)
What is a UTR?
The UTR is a 10-digit number issued by HMRC when you register for Self Assessment. It's your personal tax reference number.
Format
- Format: 10 digits
- Example: 1234567890
- Where to find it: On letters from HMRC, your tax return, or your Personal Tax Account
How to Get a UTR
If you don't have a UTR, you need to register for Self Assessment:
Step 1: Register Online
- Go to gov.uk/register-for-self-assessment
- Choose "self-employed" as your registration type
- Complete the online form
Step 2: Wait for Your UTR
- HMRC will send your UTR by post
- This usually takes 10 working days (or 21 days if you're abroad)
Step 3: Set Up Your Personal Tax Account
- Go to gov.uk/personal-tax-account
- Sign in or create a Government Gateway account
- Your UTR will be visible in your account
VAT Registration
Do I Need to Register for VAT?
You must register for VAT if:
- Your VAT taxable turnover exceeds 90,000 GBP in a 12-month period (2024/25 threshold)
- You expect it to exceed this threshold in the next 30 days
VAT Number Format
- Format: GB + 9 digits
- Example: GB123456789
Most dancers working through Flow Ballee are below the VAT threshold and don't need to register.
National Insurance
As a self-employed person, you'll also pay Class 2 and Class 4 National Insurance. This is handled through your Self Assessment tax return.
Bank Account for Payments
UK payments are made via:
- Account Number: 8 digits
- Sort Code: 6 digits (XX-XX-XX format)
Make sure the bank account is in your name to receive payments.
Important Deadlines
| Deadline | Description |
|---|---|
| 5 October | Register for Self Assessment if newly self-employed |
| 31 October | Paper tax return deadline |
| 31 January | Online tax return deadline |
| 31 January | Pay tax owed for previous tax year |
| 31 July | Pay second payment on account (if applicable) |
Useful Resources
- HMRC Self Assessment: gov.uk/self-assessment-tax-returns
- Check if you need to register: gov.uk/register-for-self-assessment
- Personal Tax Account: gov.uk/personal-tax-account
- VAT Registration: gov.uk/vat-registration
Need Help?
If you're unsure about your tax obligations, consider:
- Contacting HMRC directly: 0300 200 3310
- Consulting with an accountant who specialises in self-employment
- Using tax software designed for freelancers