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TAX NEWS

Registration of self-employed reverts to pre-COVID process

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Published: 20 Sep 2021 Update History

HMRC has confirmed that the normal process for registering as self-employed has been restored. Taxpayers who could not obtain a national insurance number during the pandemic used a workaround and now need to contact HMRC to arrange collection of Class 2 national insurance contributions.

During the coronavirus pandemic the Department for Work and Pensions suspended face-to-face interviews for individuals applying for a national insurance number (NINO).

Applications to register as self-employed with HMRC usually require a NINO. HMRC introduced a temporary workaround to allow those who were unable to obtain a NINO to register as self-employed.

HMRC advised those affected to complete form SA1 rather than a CWF1. The SA1 registered them for self assessment, but not as self-employed for national insurance purposes.

It was always understood that once the individual had obtained their NINO they would need to contact HMRC to update their record and to arrange collection of Class 2 national insurance contributions.

In its latest Agent Update, published on 15 September, HMRC advised that following the reintroduction of face-to-face interviews by the DWP:

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