I'm self employed and starting a full time job soon. When I'm filling out the HMRC starter checklist, do I select option A, B, or C, considering I'll be continuing some of my freelance work?

*A – This is my first job since last 6 April and I have not been receiving taxable Jobseeker’s Allowance, Employment and Support Allowance, taxable Incapacity Benefit, State or Occupational pension.


B – This is now my only job, but since last 6 April I have had another job, or received taxable Jobseeker’s Allowance, Employment and Support Allowance or taxable Incapacity Benefit. I do not receive a State or Occupational Pension.


C – As well as my new job, I have another job or receive a State or Occupational Pension.*

(My freelance work doesn't bring in more than the personal allowance either, but I'm registered with HMRC.)

1 Answer 1


This is for the purposes of PAYE, so you select "A".

You will still do Self-Assessment each year where you declare your additional freelance income, and pay the resulting Income Tax and National Insurance contributions.

The reason they ask you to specify whether this is your main / only job (or pension or benefits) is in order to correctly apply the Personal Allowance throughout the year, so that you are paying tax pro rata (i.e. “Pay As You Earn”).

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