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if you need to send a tax return and didnt send one last year you need to register for self-assessment by the 5th of october following the end of the tax year or you may be fined there are different ways to register if youre self-employed registering a partner or partnership or registering for another reason how you register also depends on whether youve sent a tax return before or not if youre self-employed your registration will be for self-assessment and class 2 national insurance if youve not sent a tax return before register through your business tax account youll need a government gateway user id and password to sign in if you dont have a user id for a business tax account you can create one after youve registered youll get a letter with your 10 digit unique taxpayer reference number or utr within 10 days or within 21 days if youre abroad youll need this to send your return if you have sent a tax return online before but didnt last year re-register online using the l