If you have to send a tax return and did not send one last year, you need to register for Self Assessment and Class 2 National Insurance. Register by 5 October in your business’s second tax year to avoid being fined.

If you have not sent a return online before

Register online now

When you register, HMRC will:

• send you a letter with your 10-digit Unique Taxpayer Reference (UTR)
• set up your account for the Self Assessment online service

If you already have a UTR (for example, if you’ve sent a paper return before or registered by phone), create an account for the online service instead.

What happens next

You’ll get a letter within 10 working days (21 days if you’re abroad) with an activation code for your online account. You’ll need this the first time you sign in.

You can get a new activation code if you do not receive it or you lose it.

Note: The activation code is only valid for 10 days, then you'll have to get a new activation code.
HMRC Self-employment support: 0300 200 3500