Registering as self-employed without a National Insurance number

Nov 30, 2020

HMRC has advised anyone unable to obtain a national insurance number who needs to register as self-employed and obtain a Unique Taxpayer Reference (“UTR”) to do so by completing an SA1 instead of the usual CWF1.

As a result of the pandemic, the Department of Work and Pensions is not carrying out face to face interviews with anyone applying for a national insurance number when they come to the UK. This means that applications for a NINO are only possible where the individual entered the UK on a work visa.

A NINO is a prerequisite for registering a self-employment with HMRC and those who have been unable to obtain a NINO have therefore been prevented from registering a self-employment and obtaining a UTR.

As an interim measure, an individual without a NINO who needs to register a self-employment should do so by completing an SA1 instead of the usual CWF1.