Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

No need to change self-assessment registration rules

04 April 2022
Issue: 4835 / Categories: News

HMRC should focus on improving its IT systems and processes rather than changing the existing obligations to register for self-assessment says the Association of Taxation Technicians in its response to HMRC’s call for evidence on income tax self-assessment (ITSA) registration for the self-employed and landlords.

The current process under which newly self-employed people and new landlords must notify HMRC within six months of the end of the tax year in which trading or letting allows the individual to establish if they have any tax to pay - and therefore an obligation to notify - after the tax year at the point at which all facts are known.

The call for evidence proposed two new options. First it suggested reducing the current deadline for registration from six months to two three or four months from the end of the tax year and...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon