NI Number and Registering for Self-Assessment
Everyone who commences self-employment needs to register with HM Revenue & Customs for self-assessment. A penalty may be charged for failure to register within three months of commencing to trade. In partnerships, each partner must register separately.
It is necessary to provide personal and business details in order to register for self-assessment and to obtain a Unique Tax Reference number (UTR). It is not possible to register without a valid National Insurance number. A National Insurance number is made up of two letters, six numbers and a letter, such as AB 12 34 56 C and can be found on your payslip, National Insurance card or correspondence from HM Revenue & Customs.
If you would like any assistance or advice, please contact your local office.
