Registering for self assessment
Registering for self assessment refers to the process by which you make HMRC aware that you need to prepare a tax return, if you do not already do so. Following this, HMRC issue you with a unique taxpayer reference (UTR) ,and send you a formal notice to file a tax return for a year.
If you need to send a self assessment tax return for the first time, you will need to register with HMRC for self assessment.
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How to register
There are different ways to register depending on your circumstances. If you are self-employed, see our separate guidance.
If you are not self-employed, you should complete form SA1 to register for self assessment. This must either be completed and submitted online or be completed on screen and then printed off and posted to HMRC. The form is on GOV.UK. If you do not have access to a computer to do this, you should contact HMRC.
Deadlines
If you fall within HMRC’s self assessment criteria, (see Who has to complete a tax return), you must register for self assessment by 5 October following the end of the tax year in question.
The above deadline does not apply where HMRC have already asked you to file a tax return for the year. For example, if you already file tax returns for another reason but you start to receive a new source of income, then you would usually just report that new source of income on the relevant return (though you may need to register separately for class 2 National Insurance if you commence self-employment).
If you miss the registration deadline, then you may be charged a penalty for failure to notify.
However, if you notify HMRC after 5 October, then provided you have paid your tax liability in full by the usual 31 January payment deadline the penalty should be nil. Paying in full by 31 January payment deadline will also prevent any late payment penalties being charged.
Note in these circumstances it is a good idea to try and complete your return by 31 January too (though, strictly, you may have longer), so that you can calculate the amount of tax due and ensure this is paid to HMRC prior to 31 January payment deadline.
If you have reported a property disposal within 60 days, you may still need to register separately for self assessment.
If you already have a UTR
If you already have a unique taxpayer reference (UTR) – perhaps because you filed tax returns some years ago – then you should still notify HMRC by 5 October deadline if you need to file a tax return for the previous year.
HMRC will then reinstate your UTR and issue a formal notice to file a tax return for the previous year.
