Capacity

Self-employed/Sole trader

A self-employed/sole trader is a person who owns a business for which that person alone has unlimited liability from personal assets for any business debts.

Please note: If you're a director, you can't be classed as self employed.

Nominated partner

The members of a partnership are required to nominate one partner to complete and file the partnership return including the partnership statement. This partner is referred to as the nominated partner.

Director

A director is a person appointed by the company members to run the company on their behalf. A director can act as both director and secretary. You must be registered as a director of the company with Companies House.

Please note: If you're a director, you can't be classed as self employed.

Company secretary

A company secretary is a person appointed to be the chief administrator of the company. A secretary can act as both director and secretary.

Agent

An agent is someone who is registering for HM Revenue and Customs taxes on behalf of another person or company.

You must select this option if you have logged in to use this service with an Agent account.

Other

Select this option if none of the above apply. If you select this option you must specify the capacity in which you are completing the registration.