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> Hi Shirl
>
I think you've got the tail wagging the dog a little there. Your son only
needs to deal with Companies House if he chooses to run his business via a
Company. If he works as a sole trader (which it sounds like your son is
doing, at least for the present), Companies House doesn't come into it at
all. There is no necessity to register business names, submit accounts or
anything like that. Like any individual, however, he will need to submit
his own tax returns.
The controls with regard to business names mainly apply to companies
(Companies House won't, subject to certain provisos, let two companies
register with the same name). For other traders, concerns relate mainly to
passing off and trademarks. If your son wanted to call his business "Coca
Cola" and sell fizzy drinks, he'd soon hear about it from Coke!
There is the complication of being both employed and self employed for the
purposes of submitting his own tax returns (as he will need to include any
profit from the business as part of his income for the year), but somebody
better informed than me will have to chip in on that aspect of it! Might be
a good idea to contact HMRC to see what they need.
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