How to register for Self Assessment

In short

• Register if you were self-employed, a CIS subcontractor, had untaxed income or employment expenses over £2,500 a year.
• Deadline to register: 5 October after the tax year ends.
• File online by 31 January. Paper by 31 October.
• CIS clients: we register you and file the return for £220 plus VAT.

Who must register

• Self-employed with income over £1,000
• CIS subcontractors, whatever the amount
• Landlords with rental income over £2,500 after expenses, or £10,000 before expenses
• Employees claiming expenses over £2,500
• Anyone HMRC has sent a notice to file

How to register

1. Sign in with your Government Gateway ID. Create one.
2. Choose register for Self Assessment; self-employed use form CWF1, others SA1.
3. Wait for your UTR: around 15 days by post, or within 72 hours in your personal tax account if you register through it.
4. Activate the Self Assessment service with the code HMRC sends.

Deadlines and penalties

When we do it for you

CIS subcontractors: registration, UTR, expenses and the full return are included in the CIS service. PAYE employees whose expenses cross £2,500 are handled inside the normal claim.

Questions

I registered but no longer need to file.

Tell HMRC to close the record, or you will keep getting notices and penalties.

Can I register late?

Yes. The penalty for registering late depends on tax owed, so a refund position usually means none. A late return still gets the £100 penalty, so file by the deadline.

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