Register for Self Assessment

How to register for Self Assessment. If you need to file a Self Assessment tax return and you have not previously registered for tax and you also need to pay your Income Tax liability (both of which should be done by 31 January), you need to register for Self Assessment and obtain your own Unique Tax Reference code (UTR).

This is a freeview 'At a glance' guide to registering for Self Assessment if you are not self-employed.

At a glance

If you are self-employed and have started working for yourself, see our guide: Registering for tax: Self Employment.

To establish if you need to register for Self Assessment, see: Do I have to file a tax return?

If you have other income or capital gains to report and are not self-employed, the registration process is as follows:

1. Go to https://www.gov.uk/register-for-self-assessment/y/for-another-reason-for-example-you-have-income-from-a-pension-or-a-property/no-i-m-registering-for-the-first-time (this takes you to HMRC's sign-up pages).
2. Click on 'Start now' to register online, or click on the link for Form SA1 to register by post.
3. If registering by post, fill in the onscreen form and follow the instructions to print and submit it. 
4. If registering online, you will be taken to the Government Gateway. If you have not already got an account, go to ‘Create sign-in details’. You will then be asked for your email address and will be sent a code.

The sign-up process will continue once you verify the code.

Have a pen handy as it will give you an account number and you need to note down your password.

The security questions take some time to go through and they will require you to upload various items to prove your ID. Normally this will be things like a copy of your passport and verifying figures on employee annual payslips.

Once registered, it takes about 10 days for HMRC to issue you with a UTR.

When do I have to pay tax?

• Tax is paid on 31 January following the end of the last tax year, with an interim payment made by the following 31 July.
• The actual amounts due will depend on your profit levels. 
• If HMRC does not issue you with a Unique Taxpayer Reference in time to pay your tax liability, you can still make a payment using your National Insurance number. This may prevent Late payment penalties and interest from being charged.