Q: What about self-assessment?

If you normally complete a self-assessment, any amounts paid to you as 'deemed employment income' have to be shown as income from an employment on your self-assessment return.

If you receive any income for work which is not 'deemed employment income' you will need to declare these amounts as self-employed income.

If you do not normally complete a self-assessment, you will not need to register if you only receive earnings which are subject to PAYE and Class 1 NIC as all earnings will have been taxed. You will only need to register once you receive earnings which have not been taxed.