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Thursday 5 October 2023 is the deadline to notify HMRC of a new source of income or gain for 2022/23.
Those required to register for self-assessment are:-
Anyone who is self-employed or a sole trader which commenced in 2022/23;
Anyone not self-employed but who had a new source of income or a gain in 2022/23; or
Anyone who became a partner in a partnership, or a new partnership commenced in business in 2022/23.
Failure to register by the deadline can result in HMRC charging a failure to notify penalty.
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