How do I register for Self Assessment?

Register online at gov.uk/register-for-self-assessment. You'll need a Government Gateway account. Select your registration type (self-employed, landlord, etc.), provide personal and business details, and HMRC will post your UTR within 10 working days.

When is the deadline to register for Self Assessment?

Register by 5 October following the tax year you need to file for. If you started self-employment in 2024/25 (6 April 2024 – 5 April 2025), register by 5 October 2025 to file your return by 31 January 2026.

How long does it take to get a UTR number?

HMRC posts your Unique Taxpayer Reference (UTR) within 10 working days of registration. The UTR is a 10-digit number you'll need to file your tax return and make payments.

Can I register for Self Assessment online?

Yes. Most people register online through HMRC's Government Gateway at gov.uk/register-for-self-assessment. Paper registration (form SA1) is available but takes longer to process.

Self Assessment Registration: Step-by-Step Guide to Getting Your UTR

Registering for Self Assessment with HMRC gives you a Unique Taxpayer Reference (UTR) number, which you need to file tax returns and pay tax on self-employment income, rental income, or other untaxed earnings. Register online at gov.uk/register-for-self-assessment by 5 October following the tax year you need to file for.

This guide walks you through the registration process step by step.

When to Register

Registration Deadline

| When You Started | Tax Year | Registration Deadline | Filing Deadline | |------------------|----------|----------------------|-----------------| | April 2024 – April 2025 | 2024/25 | 5 October 2025 | 31 January 2026 | | April 2025 – April 2026 | 2025/26 | 5 October 2026 | 31 January 2027 |

Why Register Early?

UTR takes time — HMRC posts it within 10 working days
Avoid penalties — Late registration can delay filing
Access HMRC services — Need UTR for online tax account
Set up payments — UTR required for tax payments

Who Needs to Register

| Situation | Need to Register? | |-----------|-------------------| | Self-employed with income over £1,000 | Yes | | Landlord with rental income | Yes (if over £2,500 or claiming expenses) | | Company director | Yes | | Partner in a business partnership | Yes | | Total income over £150,000 | Yes | | Capital gains above £3,000 | Yes | | Child Benefit with income over £60,000 | Yes | | Untaxed income (foreign, savings over £10k) | Yes |

Learn more: Who Needs to File Self Assessment

What You Need to Register

Before starting, gather:

Personal Information

National Insurance number
Full name and date of birth
Current address
Phone number
Email address

Business Information (if self-employed)

Business name (can be your own name)
Business start date
Business address
Type of business/trade
Business phone number

Property Information (if landlord)

Address(es) of rental property/properties
Date you started receiving rent
Type of letting (residential, holiday let, etc.)

Step-by-Step Registration

Step 1: Go to the Registration Page

Visit gov.uk/register-for-self-assessment

Click "Register for Self Assessment" to begin.

Step 2: Create a Government Gateway Account

If you don't have a Government Gateway account:

Click "Create sign in details"
Enter your email address
Create a password
Complete security questions
Verify your email

Already have an account? Sign in with your existing User ID and password.

Step 3: Select Your Registration Type

Choose the option that matches your situation:

| Option | Select If... | |--------|--------------| | Self-employed/sole trader | You work for yourself | | Not self-employed | You're a landlord, director, or have other untaxed income | | Partnership | You're a partner in a business |

Step 4: Complete the Registration Form

For Self-Employed Registration

Personal Details:

Full name
National Insurance number
Date of birth
Current address
Contact details

Business Details:

Business name (your trading name)
Business type (describe what you do)
Business address (can be home)
Business start date
Business phone number

Additional Questions:

Do you have any other self-employments? (Yes/No)
Are you a company director? (Yes/No)
Do you have rental income? (Yes/No)

For Landlord Registration

Select "Not self-employed" and indicate you have rental income:

Property address(es)
Date you started receiving rent
Whether jointly owned
Type of rental (long-term, holiday let)

Step 5: Submit Your Registration

Review all details, then submit.

HMRC will:

Process your registration
Send your UTR by post within 10 working days
Add Self Assessment to your Government Gateway account

After Registration: Getting Your UTR

What is a UTR?

A Unique Taxpayer Reference (UTR) is a 10-digit number that identifies you to HMRC. Example: 1234567890

You'll use your UTR for:

Filing Self Assessment returns
Making tax payments
Communicating with HMRC
Setting up tax software

When Your UTR Arrives

HMRC posts your UTR within 10 working days. The letter includes:

Your 10-digit UTR
Instructions for filing
Deadline reminders
How to access your online account

If Your UTR Doesn't Arrive

If you haven't received your UTR after 15 working days:

Check your post — including any forwarded mail
Call HMRC — Self Assessment helpline: 0300 200 3310
Check online — Your UTR may appear in Government Gateway before the letter arrives

Finding a Lost UTR

If you registered previously but lost your UTR:

| Where to Find It | How | |------------------|-----| | Previous tax returns | On your SA302 or submitted return | | HMRC letters | Any Self Assessment correspondence | | Government Gateway | Sign in to your HMRC online account | | Call HMRC | 0300 200 3310 (identity verification required) | | Your accountant | They may have it on file |

Setting Up Your Online Tax Account

After receiving your UTR, set up online access:

Go to gov.uk/log-in-register-hmrc-online-services

Step 2: Add Self Assessment

If Self Assessment isn't already linked:

Select "Add a tax" or "Enrol for a service"
Choose "Self Assessment"
Enter your UTR
Complete verification

Step 3: Activate Your Account

HMRC may post an activation code (separate from your UTR):

Wait for the activation code letter (7-10 days)
Sign in to Government Gateway
Enter the activation code when prompted
Your Self Assessment account is now active

Registration Scenarios

Scenario 1: New Sole Trader

Sarah started freelancing in September 2024

Tax year: 2024/25
Registration deadline: 5 October 2025
Filing deadline: 31 January 2026

Sarah registers in October 2024 (early), receives her UTR in November 2024, and has plenty of time to prepare for filing.

Scenario 2: New Landlord

James started renting out a property in January 2025

Tax year: 2024/25 (rental started within this year)
Registration deadline: 5 October 2025
Filing deadline: 31 January 2026

James registers as "not self-employed" with rental income.

Scenario 3: Company Director

Emma became a director in April 2024

Tax year: 2024/25
Registration deadline: 5 October 2025
Must report: Salary + dividends from company

Emma registers as "not self-employed" and indicates she's a company director.

Scenario 4: Multiple Income Sources

Tom is self-employed AND has rental income

Tom can register for both in one process:

Register as self-employed
Answer "Yes" when asked about rental income
Provide details for both businesses

Both income sources will be included on his Self Assessment return.

Late Registration

Penalties for Late Registration

If you register late and subsequently file late:

| Delay | Penalty | |-------|---------| | Up to 3 months late | £100 | | 3-6 months late | £100 + £10/day (max £900) | | 6-12 months late | Greater of £300 or 5% of tax | | Over 12 months | Additional £300 or 5% |

Note: The penalty is for late filing, not late registration. But late registration often leads to late filing.