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:
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Self-employed or sole trader: Register using form CWF1.
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Not self-employed: Register using form SA1.
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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.
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