Do Self-Employed Individuals Pay PAYE?

If you are fully self-employed, you do not pay tax through PAYE. Instead, you report your income through a Self Assessment tax return.

The UK tax year runs from 6 April to 5 April the following year. The filing deadline is 31 January following the end of the tax year.

For example: Income earned between 6 April 2025 and 5 April 2026 must be filed by 31 January 2027.

If you operate both as a company director (on payroll) and as a self-employed individual, your tax obligations may differ. In that case, separate reporting may apply.