When do I need to register for Self Assessment?
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In short: Register by 5 October after the tax year you first owe tax that is not collected through PAYE — for example self-employed profits above the £1,000 trading allowance, rental income, or untaxed dividends.
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You must register if self-employed profits exceed £1,000, you are a company director with untaxed income, you owe Capital Gains Tax, you receive untaxed rental income, or you owe the High Income Child Benefit Charge.
Register online at gov.uk/register-for-self-assessment. HMRC sends a Unique Taxpayer Reference and activation code — allow time before the 31 January filing deadline.
From April 2026, sole traders and landlords with qualifying income above £50,000 must also follow Making Tax Digital quarterly reporting rules. See our self-employment basics guide and side-hustle tax explainer.
Primary source: gov.uk/register-for-self-assessment
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