HM Revenue & Customs

Types of business that cannot use this service

The following types of business can't use this service to register with HM Revenue and Customs (HMRC):

  • Limited Liability Partnerships (except for VAT)
  • trusts (except for VAT)
  • clubs and societies for Corporation Tax and PAYE
  • government departments and NHS trusts

For Self Assessment you also can't use this service to register if:

  • you're in receipt of unemployability supplement - you should submit form CWF1
  • HMRC has already given you a unique taxpayer reference - follow the link Becoming self-employed to notify HMRC
  • you aren't the nominated partner but are joining a self-employed business partnership - follow the relevant link below

Registering as a partner for Self Assessment and Class 2 National Insurance Contributions

Registering a partner for Self Assessment if they're not an individual (eg companies and trusts)

For PAYE you also can't use this service to register a partnership if there are:

  • more than 10 partners or where there is no individual that is a partner (eg partnership consists solely of companies or trusts) - contact HMRC's New Employer Helpline to register by telephone
  • more than 10 directors - contact HMRC's New Employer Helpline to register by telephone

For VAT you also can't use this service to apply: Help about: Not Supported Taxes

  • for registration involving distance sales, relevant acquisitions and relevant supplies of assets
  • for the Agricultural Flat Rate Scheme
  • to be excepted from registration for VAT
  • to register where the business was liable to register for a period of time but is no longer liable to register
  • to register VAT Divisions

If the business can't use this service to register for HMRC taxes and must register using another method, follow the link Return to the HMRC home page.

Alternatively, to continue with your registration, click the 'Next' button.