No need to change self-assessment registration rules

HMRC should focus on improving its IT systems and processes rather than changing the existing obligations to register for self-assessment says the Association of Taxation Technicians in its response to HMRC’s call for evidence on income tax self-assessment (ITSA) registration for the self-employed and landlords.

The current process under which newly self-employed people and new landlords must notify HMRC within six months of the end of the tax year in which trading or letting allows the individual to establish if they have any tax to pay - and therefore an obligation to notify - after the tax year at the point at which all facts are known.

The call for evidence proposed two new options. First it suggested reducing the current deadline for registration from six months to two three or four months from the end of the tax year and second...