We are changing the way customers who are not self-employed register for Self Assessment and introducing a new registration form (SA1).

Background

Currently all new Self Assessment registrations for the self-employed are dealt with by a central HMRC team. Registrations for customers who are not self-employed are dealt with in local HMRC offices. This has led to inconsistency in the way new Self Assessment cases are set up and varied levels of customer service.

From 21 September 2009 the central team will deal with all new Self Assessment registrations. This should ensure that all new Self Assessment customers receive the same level of service.

What are we changing?

Customers who are not self-employed will no longer be asked to write to their local tax office when they wish to gat a tax return and register for Self Assessment. They'll now be able to register by ringing the Self Assessment Helpline on 0845 900 0444 or by completing a new form (SA1).

Customers will need a valid National Insurance number – and will be asked to provide information about what's changed, whether they call the helpline or complete the new form.

If they don't hold a valid National Insurance number they must telephone the Department for Work and Pensions on 0845 600 0643 to arrange to attend an Evidence of Identity interview at a Jobcentre Plus or Social Security office.

Customers who aren't self-employed who need a tax return

A new form SA1 has been designed to help customers who aren't self-employed to easily provide all the information HMRC needs. HMRC can then register them for Self Assessment and send out the right tax return pages.

It contains information to help the customer decide whether they need to be registered for Self Assessment and asks them to tell HMRC why they need to complete a tax return.

To register for Self Assessment and get a tax return, the customer can:

• Telephone the Self Assessment Helpline on 0845 900 0444 and ask to register for Self Assessment. They'll be asked to provide a National Insurance number and information on why they need a tax return.
• Telephone the Self Assessment Helpline on 0845 900 0444 and ask for a copy of the SA1 to be sent in the post. They'll then fill it in and send it back to the central team.
• Follow the link available on the HMRC website and download the SA1 to fill in and send back to the central team.

They should send the completed SA1 form back to:

National Insurance Contributions Office
Central Agent Authorisation Team
Benton Park View
Newcastle upon Tyne
NE98 1ZZ

Special arrangements are being put in place for customers, for example expatriates, who don't need to have a National Insurance number. A further article will be published for these customers shortly.

Customers who are self-employed

Newly self-employed customers, who need to register for National Insurance and/or tax and get a tax return, should either:

• telephone the Helpline for the newly self-employed on 0845 915 4515
• complete form CWF1 – follow the link on the HMRC website, there's a CWF1 form that can be completed online at the end of the article

When does this start?

The new process will start on 21 September 2009.

Any requests to be registered for Self Assessment that have already been sent to a local tax office will be dealt with by them, and local offices will continue to deal with applications contained in a letter.

Sending form SA1 to the above address or telephoning the helpline shown above will however ensure that the request is dealt with more promptly.

For more details go to HMRC website at http://www.hmrc.gov.uk/news/mews-210909.htm.

Source: HMRC. www.hmrc.gov.uk. Copyright acknowledged.