Reforming registration for individuals with income from self-employment or property

The call for evidence is part of the government’s 10-year tax administration strategy to modernise tax administration so that it works closer in real-time to deliver a flexible, resilient and responsive tax system.

It is seeking evidence from landlords and self-employed to get a better understanding of their obligations and the support available to them.

The call for evidence will be of interest to any individual, business or representative with views on how and when individuals should register for Income Tax Self Assessment and start to interact with the tax system.

Taxpayer representative bodies, charities and other voluntary organisations that help people with their tax affairs will also have an interest as will third parties such as further education establishments, youth groups, banks, insurance companies and anyone interacting with new businesses or those considering setting up a new business.

The call for evidence will run for 12 weeks starting on 30 November 2021 and ending on 22 February 2022.

Any responses or queries about this CfE should be sent to itsaregistrationconsultation@hmrc.gov.uk

This CfE considers different aspects of the process of registering for self-employment and notifying liability to tax. Respondents should not feel that they have to respond to all of the questions in this document. HMRC also welcomes partial responses, focussed on individual experiences and aspects of the subject that are most relevant to the respondent.

HMRC is keen to collaborate with a wide range of respondents and will hold a number of online discussions to ensure that all views are heard. Please contact HMRC using the details above if you would like to be involved.

Responses to this call for evidence will inform future policy proposals to reform how and when the self-employed and landlords register and start to interact with HMRC, which will then be subject to further consultation in accordance with the tax policymaking process.