Self Assessment Query

[Helga55]

So after several attempts at trying to speak to someone at HMRC and getting cut off.. I'm hoping some one here can help

My OH did a stint of some self employed work feb '22 to sept '22 whilst also being employed part time, we know he has to pay tax on his s/e earnings, but does he need to register for a UTR number to fill the form in?

He does.

Not an expert but I do my tax returns every year while having a limited company so know some stuff

so yes he does.. how did he get paid?

Yes. And he should have done this a long time ago. He should have registered as self employed within three months of starting and he is almost a year overdue with the tax return covering Feb - Apr 22, did he make much money in this period? There is a possibility of penalties unfortunately.

Could be wrong but think he should also have paid NI as self employed.

He got paid by bank transfer

He made just over 1k in this period

Thanks for the replies, will register first thing tomorrow & hope he doesn't get any penalties...

It's going to be tight, they send it via letter.

Trying to contact HMRC is a nightmare.

There's an online form on the gov uk site ' do I need to fill out a tax return' which is a good start.

Agree with Katey...it might take a week or more to get it.

You can register on the HMRC app I think

But when I was looking into it it said you were supposed to register last October. But in my case I don't actually have to do one but did call them and got though at 8.15 am yesterday

If it's not in and paid before the 31st then it's £100 fine. Martin Lewis has just been on about this..says to pay something. It's at the end of his show an hour ago

Reflecting..I will try in the morning thanks

The income earned Feb 22 to 5 Apr 22 is already a year late....

Hi OP I’m a tax adviser!

Yes he should register for self assessment and HMRC will send him a UTR. He should have done this by 5 October 2023 so he should go online and do it asap.

The usual filing deadline is 31 January (next week) but HMRC will give him a deadline of 3 months from the date of issue of the UTR. The normal payment deadline still applies so if he owes tax, HMRC may add a bit of interest.

Remember he needs to include all of his income, even if tax was paid via PAYE.

Once he has submitted the 2022/23 tax return he should call HMRC and ask to be removed from self-assessment, unless he plans to become self employed again in 2023/24.

Edit - Oops just seen the dates! The income from February 2022 - April 2022 should have been reported on the 2021/22 tax return and submitted last January. It would be best to call HMRC to get them to issue a 2021/22 tax return, as it will not be possible to submit it online after next week so will need to be done by post. Late payment interest will be due and HMRC may impose penalties for late filing and payment.

Extremely will know but looked like you can self register in the HMRC app

Not necessarily, if he was also employed and paying them as an employee.

He needs to look at how much he’s earned in each tax year

if it’s below £1000 in income then he doesn’t need to register as the trading allowance would being it down to zero

You are allowed to earn £1k a tax year from
Any other stuff tax free. Was it £1k over the whole period or in each tax year? You might be just ok?

www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income

NI would be due on both (subject to exceeding limits).

If you fill the ' do I need to fill in a tax return' form no details are sent to HMRC

Just a quick update. Luckily he already had a Government Gateway account, and on checking, he already had a UTR number... how or why neither of us have any idea, as he's always been employed and this was his first (& only) brief stint being S/E. Which leaves us wondering why it's there, although it does say he's got late returns to file.... something to also now look into...

Anyway the upshot of it is, it's been filled in & paid for the tax year, so fingers crossed, all is ok

He did mention that about 9 years ago there was an issue with him being employed in a start-up company, and the person he was working for was collared by HMRC so got an accountant in to sort it all out, so this is the most likely reason why he's already got a UTR number, we'll at least the only reason he can think of, as he's 110% he's never applied for one