2026/27 Tax Year

Do I Need to Register for Self Assessment?

Q: Who needs to register for Self Assessment?

You typically need to register if you're self-employed and earned over £1,000, you're a company director with untaxed income, you have rental income, you earned over £150,000, you have significant savings or investment income, or you need to pay the High Income Child Benefit Charge.

Q: When do I need to register for Self Assessment?

You must register by 5 October following the end of the tax year in which you need to start filing. For example, if you became self-employed during the 2026/27 tax year, you'd need to register by 5 October 2027.

Q: What happens if I register late?

Registering late doesn't itself trigger a penalty, but if it causes you to miss the filing deadline, standard late filing penalties apply — starting at £100 for being even one day late, rising with further daily and percentage charges.

Q: How do I register for Self Assessment?

Register online via GOV.UK. If you're newly self-employed, you'll register for Self Assessment and Class 2 National Insurance at the same time. HMRC will send you a Unique Taxpayer Reference (UTR) once registered.

By Rasika F.

Updated July 2026 • PayToolkit

Who needs to register, key deadlines, and what happens if you're late | Updated 5 September 2026

Last Updated5 September 2026

Quick Answer

You generally need to register if you're self-employed and earned over £1,000, have rental or investment income, earn over £150,000, or need to pay the High Income Child Benefit Charge. The registration deadline is 5 October after the end of the relevant tax year.

Who Needs to Register

Self-employed with income over £1,000 in the tax year
Company director receiving untaxed income
Rental income above the property allowance
Total income over £150,000
Significant savings, investment or dividend income
Liable for the High Income Child Benefit Charge

The Registration Deadline

You must register by 5 October following the end of the tax year in which you first needed to file. For example, if you started self-employment or received income requiring registration during the 2026/27 tax year (6 April 2026 to 5 April 2027), you'd need to register by 5 October 2027.

How to Register

Register online through GOV.UK. If you're newly self-employed, this also registers you for Class 2 National Insurance. HMRC will issue a Unique Taxpayer Reference (UTR), which you'll need to file your return.

What If I'm Late Registering?

Late registration itself isn't directly penalised, but if it causes you to file your return late, standard late filing penalties apply — an immediate £100 charge, rising with daily and percentage-based penalties the longer it's outstanding.

Frequently Asked Questions

Who needs to register for Self Assessment?

Self-employed people earning over £1,000, company directors with untaxed income, those with rental or high investment income, and anyone earning over £150,000.