Register if you’re self-employed

If you have to send a tax return and did not send one last year, you need to register for both: Self Assessment Class 2 National Insurance How you register depends on whether you’ve sent a tax return before or not. Register by 5 October in your business’s second tax year. You could be fined if you do not. If you have not filed a tax return before Register for Self Assessment and Class 2 National Insurance through your business tax account . You’ll need a Government Gateway user ID and password to sign in. If you do not have a user ID for a business tax account, you’ll be able to create one. You’ll receive a letter with your Unique Taxpayer Reference (UTR) number within 10 days (21 if you’re abroad). You’ll need your UTR to file a return. You’ll receive a reminder letter or email telling you to complete a Self Assessment tax return before it’s due. You can file your tax return any time before the deadline . If you’ve filed a tax return online before Re-register online (form CWF1) for Self Assessment and Class 2 National Insurance if you’ve filed a return before, but did not file one last year. You’ll need your 10-digit Unique Taxpayer Reference ( UTR ) from when you registered before. You can find your UTR if you do not know it. You’ll receive a reminder letter or email telling you to complete a Self Assessment tax return before it’s due. You can file your tax return any time before the deadline . If you’ve filed a tax return before but you did not use the online service Sign in to your business tax account and add Self Assessment. You’ll need your Government Gateway user ID and password to sign in. You can create a business tax account if you do not have one. Set up an account as an organisation, not as an individual. You’ll need your 10-digit Unique Taxpayer Reference ( UTR ) from when you first registered for Self Assessment to file a return. You can find your UTR if you do not know it. You’ll receive a reminder letter or email telling you to complete a Self Assessment tax return before it’s due. You can file your tax return any time before the deadline . Register by post Register for Self Assessment and Class 2 National Insurance by filling in a form on-screen then printing it off and posting it to HMRC . You’ll need to have all your information ready as you cannot save a partly completed form. If you’re using an older browser, for example Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers . After you’ve registered, you’ll receive a letter with your Unique Taxpayer Reference ( UTR ) number within 10 working days (21 if you’re abroad). You’ll receive a reminder letter telling you to complete a Self Assessment tax return before it’s due. You can file your tax return any time before the deadline .

Register if you're not self-employed

If you have to send a tax return and did not send one last year, you need to register for Self Assessment by 5 October. If you have not filed online before Register for Self Assessment using form SA1 . You can either: register online fill in, print out and post the form After you’ve registered, you’ll receive your Unique Taxpayer Reference ( UTR ) number in the post within 10 working days (21 if you’re abroad). If you register online Once you’ve received your Unique Taxpayer Reference ( UTR ), sign in to your personal tax account to activate your Self Assessment. You can file your tax return any time before the deadline . If you register using the paper form Create your personal tax account and sign up for Self Assessment. You’ll need your Unique Taxpayer Reference ( UTR ) to do this. You’ll get an activation code for your new account in the post within 7 working days (21 if you’re abroad). When you get the code, sign in to activate your Self Assessment. Once you’ve activated your account, you can file your tax return any time before the deadline . You can replace an activation code if you do not receive it or you lose it. If you’ve filed online before Sign in to your existing account.

Register if you're a partner or partnership

You must register for Self Assessment by 5 October if you’re a partner in a partnership. You’ll need your partnership’s 10-digit Unique Taxpayer Reference ( UTR ). You can find a UTR if you’ve lost it. You must also register your partnership if you’re the ‘nominated partner’. There are different ways to register: for limited liability partnerships if you’re a partner that’s not an individual, for example a company or a trust

Register for Self Assessment

Overview

You must register for Self Assessment if you have to send a tax return and did not send one last year.

This guide is also available in Welsh (Cymraeg).

There are different ways to register if you’re:

View a printable version of the whole guide

Step 1 Check if being self-employed is right for you
1. Check what being self-employed means
There are other ways to work for yourself. Check if you should set up as one of the following instead:
- a limited company
- a partner in a business partnership
1. Get help deciding how to set up your business
2. Get help starting your own business if you're on benefits
Step 2 Choose the name you want to trade under
1. Check the rules for sole trader business names
Step 3 Check what records you'll need to keep
1. Find out what business records you need to keep
Step 4 Register for tax
To pay tax, you'll need to register for Self Assessment.
1. Apply for a National Insurance number if you do not have one
2. Register for Self Assessment
You might need to register in a different way if:
- you work in construction
- you're a self-employed fisherman
You may also need to register for VAT.
1. Check if you need to register for VAT

Register for Self Assessment

Overview

Step 1 Check if being self-employed is right for you

Step 2 Choose the name you want to trade under

Step 3 Check what records you'll need to keep

Step 4 Register for tax

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Register for Self Assessment

Overview

Part of Set up as self-employed (a 'sole trader'): step by step

Step 1: Check if being self-employed is right for you

Step 2: Choose the name you want to trade under

Step 3: Check what records you'll need to keep

Step 4: Register for tax

Is this page useful?

Help us improve GOV.UK

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Step 1 Check if being self-employed is right for you

Step 2 Choose the name you want to trade under

Step 3 Check what records you'll need to keep

Step 4 Register for tax