minimum age for self employment registration

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My 15 year old DD recently completed a piece of school art work that was displayed publicly - as a result, she has been asked whether she will undertake a commission for a start up company. They have agreed to pay her, but asked whether she can provide an invoice for the work undertaken.

Can she register as self employed? She doesn't have an NI number yet.

She can. I work in an accountancy firm and a few of my clients are self employed young'uns (actors and models, in their cases). She needs to ring HMRC's newly s/e helpline and tell them, so that they can set her up with a UTR (Uniique Tax Ref number). They won't talk to you unless she gives them permission. Call 0300 200 3500.