When to register
The tax year is from 6 April to 5 April the following year.
It can take 20 working days (this is usually 4 weeks) to complete the registration process. Allow time so you can send your tax return by the deadline. This is 31 January, or 31 October (3 months earlier) for paper returns.
If you’re not self-employed
It can take 20 working days (this is usually 4 weeks) to complete the registration process.
How long it takes
For online returns, allow 10 working days (21 if you’re abroad) to register because HM Revenue and Customs (HMRC) posts you an activation code. You’ll be prompted for this when you first log in to your online account (also known as a Government Gateway account).
You must register for Self Assessment as a sole trader.
To register as a partner you’ll need the partnership’s 10-digit Unique Taxpayer Reference (UTR). You can find it on previous tax returns or other documents from HMRC.
If you’re the ‘nominated partner’, you need to register both yourself and the business partnership..