If you’re filing a Self Assessment tax return for the first time, you must register with HMRC. The registration process depends on your circumstances:

  • Self-employed or sole trader: Register using form CWF1.

  • Not self-employed: Register using form SA1.

  • Partner in a partnership: Register using form SA401.

After registering, HMRC will issue you a Unique Taxpayer Reference (UTR) number, which you’ll need to file your tax return.