1.2 Registering
graphic  The HMRC Starting in business  page has links to various documents which you might want to read. It also contains links to their on-line registration form,  or the printable registration form  if you'd prefer to fill a form in by hand and then post it.
  Whichever form you choose here are some tips for filling it in:
graphic  Probably obvious, but you do need to give your real name and home address!
graphic  Giving your telephone and email addresses is not compulsory and I can't see any advantage to you in supplying them.
graphic  The on-line version asks whether you are also employed. If you combine your business with a more main stream job in the respectable economy you needn't worry that details of you new business will be passed on to your employers. It won't. But it is important that the taxman knows your employment is continuing otherwise you might get your personal allowances taken away from your tax code meaning you'd pay excessive tax on your regular salary. Strangely the printable version of the registration form doesn't ask this question, but I'd be inclined to give details of your continuing employment in the additional information.
graphic  In the business section you need to give the date your business started and the nature of your self- employed work. There is no need to put prostitute: my advice is to put something you feel comfortable with that broadly describes what you do. Acceptable descriptions might be 'Escort', 'Fitness Consultant', 'Alternative Therapist', 'Hospitality Consultant', 'Executive Stress Counsellor' or any permutation. But don't try to be too clever by putting something that you're clearly not qualified to do or which has a completely different pattern of expenses to what you actually do. Putting astronaut or chip shop owner is asking for trouble.
graphic  Do not tick the box to say you are a share fisherman, unless you really are.
graphic  Business address. You probably don't have any business premises so this will almost certainly be your home address. Don't worry, this doesn't mean you'll get charged business rates.
graphic  The form then asks for your business name. Your working name is probably completely different to your real name but I don't believe there is any need for you to give your working name on the form. You have a responsibility to register and pay tax. You don't have a legal responsibility to give the Revenue a link to your website and to every post you have ever made on message boards. I would simply put your real name in this box. After all, if you were to engage an accountant he would presumably produce your accounts in the name of Ms Tilly Lamp, Personal Therapist and not Mistress Mavis, Intimate Shagvixen.
graphic  Where it asks for your position in the business you should put sole-trader
graphic  The business partners questions can be ignored. If you are escorting you can't possibly be in partnership.
graphic  The final question in the business section is about doing all or most of your work for one person. This doesn't apply, even if you get work through an agency, because you are doing work for the punter not for the agency.
graphic  The information on the form about class 2 NI is out of date. The rate from 6 April 2008 is now £2.30 per week, and the Small Earnings limit is now £4,825. If you expect your earnings after taking off expenses will be less than the limit in the period from when you start in business up to 5 April next year then you have to register but you will be exempt from class 2 NI.
graphic  Finally, no, you don't want details of the construction industry scheme, taking on employees or VAT.