TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Registering as self-employed without a National Insurance number

HMRC has advised anyone unable to obtain a national insurance number who needs to register as self-employed and obtain a Unique Taxpayer Reference (“UTR”) to do so by completing an SA1 instead of the usual CWF1.

As a result of the pandemic, the Department of Work and Pensions is not carrying out face to face interviews with anyone applying for a national insurance number when they come to the UK. This means that applications for a NINO are only possible where the individual entered the UK on a work visa.

A NINO is a prerequisite for registering a self-employment with HMRC and those who have been unable to obtain a NINO have therefore been prevented from registering a self-employment and obtaining a UTR.

As an interim measure, an individual without a NINO who needs to register a self-employment should do so by completing an SA1 instead of the usual CWF1.