HMRC have released a call for evidence, 'Income Tax Self Assessment (ITSA) registration for the self-employed and landlords'. It seeks views on the case for reforming the registration process for ITSA for individuals with those sources of income.

At a glance

The call for evidence is seeking views on the initial interactions between individuals who are self-employed or are in receipt of rental income and HMRC and follows earlier calls for evidence entitled ‘The tax administration framework: supporting a 21st century tax system’ and ‘Timely payment’.

The aim is to understand whether:

  • Bringing forward the point at which taxpayers are required to identify themselves to HMRC will help taxpayers stay on top of their tax affairs.
  • Changes could help create a more efficient tax system that gives taxpayers clarity on their obligations.
  • Earlier registration could lead to earlier entitlement to additional benefits.
  • The benefits of Making Tax Digital could be accessed sooner.

The hypothetical changes to the registration system on which views are sought include:

  • Reducing the notification deadline to two, three or four months after the tax year end.
  • Changing the obligation to notify based on commencement of the income source rather than the tax year.
  • Notification based on a turnover threshold.
  • Whether third party data could be used to increase awareness of obligations.
  • Encouraging use of digital record keeping and integration with tax reporting.
  • Increased online interaction with taxpayers.

Responses can be made by email to: This email address is being protected from spambots. You need JavaScript enabled to view it. by 22 March 2022.

Useful guides on this topic

New business: Sole trader compliance checklist
Starting in business? A new business registration checklist.

Call for Evidence: Tax Administration Framework
The call for evidence seeks views on how the tax administration framework could be reformed to provide a better experience for individuals and businesses with a view of reducing the tax gap and providing flexibility to adapt.

Call for Evidence: Timely payment
HMRC have opened a new call for evidence about the timely payment of Corporation Tax by small companies, and Income Tax. It seeks views on the opportunities and challenges of introducing in-year calculation and payment of these taxes.

External Links

Call for evidence: Income Tax Self Assessment registration for the self-employed and landlords


Squirrel ad


Are you enjoying our content? 

Thousands of accountants and advisers and their clients use rossmartin.co.uk as their primary TAX resource.

Register now to receive our FREE weekly SME Tax News update