Last updated: 14 October 2026
Does your wife need a Self Assessment return for her freelance work?
Probably, if her freelance income is more than £1,000 a year. In the UK, husbands, wives and civil partners are taxed separately, so she must report her own freelance earnings on her own return. You can’t include them on yours. If her gross freelance income for 2026/27 is over £1,000, she must register by 5 October 2027 if she hasn’t filed before, file online by 31 January 2028 and pay any tax due by then. If it’s £1,000 or less, the trading allowance covers it, and she doesn’t need to tell HMRC.
Does she need to file?
| Her situation | Return needed? |
| Freelance income of £1,000 or less, no other untaxed income | No |
| Freelance income over £1,000 | Yes |
| Employed and freelancing on the side, over £1,000 | Yes, for the freelance income |
| Making a freelance loss she wants to use | Yes |
| Income through a platform like Upwork or Fiverr over £1,000 | Yes; platforms report to HMRC |
Separate taxation for couples
Each spouse has their own Personal Allowance of £12,570, their own tax bands and their own return. Joint tax returns don’t exist in the UK. If your wife has a low income, her freelance profit may be largely tax-free. If you share a business, that’s a partnership, with its own return.
Example
Priya works part-time on a £14,000 salary and does freelance illustration in the evenings. In 2026/27, she invoices £7,500 and has £1,300 of costs for software and equipment. Her profit is £6,200. With her salary using £12,570 of her Personal Allowance, the freelance profit is taxed at 20% (£1,240), and Class 4 NIC at 6% applies to profits above £12,570, which hers aren’t, so there’s no NIC. She files her own return by 31 January 2028. Her husband’s tax isn’t affected.
Trading allowance or expenses?
She can claim the £1,000 trading allowance instead of actual expenses. If her costs are under £1,000, the allowance gives a bigger deduction. If they’re over £1,000, actual expenses are better. She can’t claim both.
Payments on account
If her tax bill is over £1,000 and most of it isn’t taken through PAYE, she’ll also make payments on account towards the next year. Alternatively, if she’s employed and owes less than £3,000, she can file by 30 December and ask HMRC to collect it through her tax code.
Can you help with her return?
You can help gather records, but the return is in her name and she’s responsible for it. If you want to deal with HMRC for her, she can authorise an accountant as her agent. Don’t use her Government Gateway login yourself.
National Insurance and State Pension
If her profits are below the small profits threshold, she can pay voluntary Class 2 NIC to protect her State Pension record, which is often cheap and good value.
Frequently asked questions
What if she’s been freelancing for years without filing?
She should tell HMRC and file the missing returns, which usually reduces penalties.
Does her income affect our Child Benefit?
Only if either of you has income over £60,000.
Can she use the Marriage Allowance?
Only if she earns less than her Personal Allowance.
Does she need a separate bank account?
Not legally, but it helps.
Related: registering for Self Assessment, tax planning with a spouse and online seller tax rules.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with freelance tax returns. See our sole trader accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
