Use form SA1 if you need to register for Self Assessment for a reason other than self employment.
How you register for Self Assessment depends on your circumstances. Use form SA1 if you need to register but aren’t self employed. For example, if you:
- become a company director
- receive income from land and property in the UK
- have taxable foreign income of more than £300 a year
- receive yearly income from a trust or settlement
- sell shares, property or other assets liable to Capital Gains
- have yearly income over £100,000
- get untaxed income that can’t be collected through your PAYE tax code
- have income over £50,000 and you or your partner carry receiving Child Benefit payments
- have Capital Gains Tax to pay
Before you start
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You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.
Related forms and guidance
64-8: authorising your agent
Use form 64-8 to authorise HMRC to communicate with your tax representative about your tax affairs.