Register for Self Assessment

When you register for the first time you’ll get a Unique Taxpayer Reference (UTR) number. If you’re re-registering you need to use the same UTR as last time.

Deadline

You should register by 5 October following the end of the tax year you need to send a tax return for. This way, you’ll have enough time to complete registration before the tax return and any tax is due. You may have to pay a penalty if you register late.

Before you register

You’ll need your:

• National Insurance number
• any business details – eg address and the date you started self-employment (or your circumstances changed)

If you’re joining a partnership that’s already registered you need the partnership’s UTR.

How to register

How you register depends on your circumstances.

 

New sole trader –

You’ve not registered before – Sole trader – register for Self Assessment

Existing sole trader –

You’ve registered before and need to re-register (eg you’re starting self-employment again) – Existing sole trader – register for Self Assessment

Partnerships –

You’re the nominated partner and you need to register both yourself and the business partnership – Partnership – register for Self Assessment using form SA400

Partner –

You’re joining a business partnership – Partner – register for Self Assessment using form SA401

Partner non-individual –

You’re registering a partner that’s joining a business partnership and they’re not an individual (eg a company or trust) – Partner non-individual – register for Self Assessment

Any other reason –

Eg you’re a new company director, you or your partner get Child Benefit and your income is over £50,000, you owe tax from investment profits, etc – Register for Self Assessment using form SA1

 

How to get an online account

You need an HMRC online account (also known as a ‘Government Gateway’ account) to send a tax return online.

New sole traders and partnerships can get an online account when registering.

If you don’t get an account when you register you can sign up through HMRC’s online services.

 

 

 

For more information on business and being self employed visit the gov.uk website