by RMC on Sat Oct 29, 2011 7:22 am
It is perfectly OK to trade in the UK as a self-employed person, without forming a limited company. Assuming that you are in the UK, you should register with HM Revenue & Customs, and will be required to file tax returns and pay NIC.
Your accountant will want to see your sales documentation to verify this, but as your customers are responsible for VAT and import clearance, it would appear that your supplies are outside UK and you need not register for VAT. You could register, in due course, voluntarily, to claim input VAT on eligible expenses.