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First Self Assessment return: check registration before October
A short guide to HMRC’s September registration announcement for individual first-time filers.
Check whether registration applies
If you need to file your first Self Assessment return for 2025–26, HMRC says to register by 5 October 2026. If you are unsure whether a return is required, use HMRC’s service for checking whether you need to send a Self Assessment return.
Choose the right route
The improved service is for individuals using a Personal Tax Account. Agents must continue with existing registration processes. Registration supplies the Unique Taxpayer Reference needed to begin the return; it does not complete the return itself.
Keep existing obligations in view
Already registered but did not file for 2024–25? HMRC says to reactivate your account if a 2025–26 return is needed. If you believe you no longer need to file, notify HMRC and continue meeting your obligations until it confirms otherwise.
Sources
- HM Revenue & Customs — Improved Self Assessment registration service launched (2026-09-09)