If you’ve decided to stop freelancing and move into a PAYE role with an opera house, orchestra, or theatre company — congratulations, fewer tax headaches! But before you pop the champagne, there are a couple of things to tidy up with HMRC.

Stopping Self-Employment: What Musicians, Opera Singers & Others Need to Do

1. Tell HMRC You’ve Stopped

 You must tell HMRC the date you stopped being self-employed.
 You can do this online through your Government Gateway or by filling out HMRC’s “stop self-employment” form.
 Keep a copy of what you submit — you’ll need the date for your final tax return.

2. Final Tax Return (Don’t Panic)

 If you had any self-employed income in the tax year you stopped (say, 2025/26), you’ll still need to file a Self Assessment return for that year.
 On that return, you tick the box and put in the date you stopped trading.
 You declare all income and expenses up to that date as normal for self-employment, but the tax return will cover all income and other sections for the whole tax year.

3. What About Future Odd Gigs?

Just because you’re PAYE doesn’t mean you’ll never sing in a one-off concert again. The rules are:

 Up to £1,000: Covered by the trading allowance — no need to tell HMRC.
 £1,001–£2,500: No return needed, but phone HMRC and they’ll usually adjust your PAYE code.
 Over £2,500: You’re back in Self Assessment land. Sorry.

4. Keep Your Records

Even after stopping, keep your self-employment records for at least 6 years after the 31 January deadline — HMRC can still ask to see them.

In short: Summary: Tell HMRC when you stopped, do one last return, and after that you can enjoy PAYE life. Unless of course, you’re tempted by the odd freelance gig… in which case, remember the £1,000 allowance