First time tax return? Register with HMRC by 5 October 2023
If you need to complete a tax return for the first time you must let HM Revenue & Customs (HMRC) know by Thursday 5 October 2023
Before customers can complete their first tax return, they need to register with HMRC to receive their Unique Taxpayer Reference (UTR). Customers need their UTR to file a return.
Need to do a tax return for the first time? Register with HMRC by 11:59pm on Thursday 5 October 2023. You could be fined if you do not.
Are you new to Self Assessment?
Customers who are new to Self Assessment for the 2022 to 2023 tax year may include:
- those who are newly self-employed and earned more than £1,000
- a new partner in a business partnership
- you had a total taxable income of more than £100,000
- those who have received any untaxed income such as tips, commission, money from renting out a property or income from savings, investments, and dividends
- those claiming Child Benefit but they or their partner have an income above £50,000
Self-employed customers must also register for Class 2 National Insurance contributions.
Tax return deadlines
Paper tax return deadline
The tax return deadline for the 2022 to 2023 tax year is Tuesday 31 October 2023 for those completed on paper forms.
Online tax return deadline
The tax return deadline for the 2022 to 2023 tax year is Wednesday 31 January 2024 for online returns and to pay any tax owed.
HMRC is encouraging customers to plan ahead to give themselves the best chance to complete their Self Assessment on time. Customers who file early will benefit from knowing what they owe, allowing them to budget and pay at a time that suits them. If customers are due a refund, they could get it back quicker. Customers have until Wednesday 31 January 2024 to pay any tax owed.
File your tax return online
The easiest way to complete a tax return is online. Once a customer is registered for Self Assessment, they can use their UTR to access their tax return, as well as details of their income or earnings and other financial records. Read detailed information on what documents are needed for Self Assessment.
Video tutorials and further help
HMRC has a wide range of resources to help customers file a tax return including a series of video tutorials on YouTube and other Self Assessment help and support guidance.
First published 21 September 2023