HM Revenue & Customs

Self Assessment and National Insurance contributions - Registration and low earnings

*indicates required information

Use this form to register for self-employment and/or advise of low earnings.

You can complete this form on behalf of your client if you are an authorised agent. An authorised agent is one where HM Revenue & Customs (HMRC) has been given authorisation using either form 64-8 or the online authorisation service.

You may not have to pay Class 2 National Insurance contributions (NICs) if your earnings, money left after expenses:

  • were less than £5,725 for the period from 6 April 2013 to 5 April 2014 and/or
  • are expected to be less than £5,885 in the period 6 April 2014 to 5 April 2015

Please note: If you don't pay Class 2 NICs or you apply for, and receive, a Certificate of Small Earnings Exception (SEE) you may lose entitlement to the benefits below:

  • Employment and Support Allowance
  • basic State Pension
  • bereavement benefits
  • Maternity Allowance

If you have low earnings and you don't apply for SEE, you must pay Class 2 NICs. If you fail to pay, a private debt collection agency may contact you or we may collect what you owe from your tax code.

To allow HMRC to deal with your request correctly please tick one of the boxes below.

I want to:

If you are already registered for self-employment and want to apply for SEE or you have received an invitation to renew your SEE certificate and want to reapply, tick 1 of the boxes below.

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About you

If you are an authorised agent completing this form on behalf of your client, please enter their details below.

 Help for National Insurance number:

Have you previously registered for Self Assessment? Tick the relevant box below.

If you answered 'Yes' to the above question, enter your Unique Taxpayer Reference (UTR) below.

 Help for Self Assessment Unique Taxpayer Reference (UTR):
dd/mm/yyyy

Are you male or female? Tick the relevant box below.

Please enter your current home address below.

If appropriate enter your previous home address below.

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Are you a UK resident? Please tick the relevant box below.

If you answered 'No' to the question above, have you come to the UK from a non-EU country within the last 12 months? Tick the relevant box below.

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About your business

Your business name must only contain letters (A-Z) or numbers (0-9).

dd/mm/yyyy
  •  Help for Please tick if you are a subcontractor under CIS
  •  Help for Please tick if you are a share fisherman

Enter your business address below. If your business address is the same as your home address, please enter SAME in the appropriate fields below.

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If you are, or will be, doing all your work for 1 person or firm, enter their name and address below.

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Go to the Declaration section at the bottom of the form unless you are applying for Small Earnings Exception (SEE).

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Application for Small Earnings Exception (SEE)

If you have low earnings and are applying for SEE complete the following questions.

If you have low earnings and are applying for SEE complete the following questions.

I expect my net earnings from self-employment for the period 6 April 2014 to 5 April 2015 to be (this should be below £5,885). Enter the figure below.

 Help for Net earnings from self-employment (£):

If you have been self-employed for more than 12 months, what is the last tax or accounting year for which you have earnings figures? Enter the dates below.

 Help for Start date of last tax or accounting year:
dd/mm/yyyy
 Help for End date of last tax or accounting year:
dd/mm/yyyy

If you have been self-employed for more than 12 months please enter below 3 line accounts for the above period (gross business takings or earnings should include commisions or tips).

 Help for Gross business takings/earnings:

If you have applied for and are granted SEE do you want to pay NICs voluntarily? Please tick one of the boxes below.

  •  Help for No I don't want to pay NICs voluntarily
  •  Help for Yes I do want to pay NICs voluntarily
 Help for Date you want to pay NICs voluntarily from:
dd/mm/yyyy

In accordance with the Social Security (Contributions) Regulations 2001, Regulation 44 (5)(a), HMRC, National Insurance Contributions & Employer Office (NIC&EO) will revoke any decision not to collect Class 2 NICs if a false declaration of earnings has been made and/or conditions affecting this decision change. This means that HMRC, NIC&EO will take any necessary action to collect arrears of contributions where appropriate.

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Authorised agents

If you have completed this form on behalf of your client, please enter your details below.

 Help for Agent's full name:
 Help for Agent's address line 1:

HMRC will include your client reference when they contact you, but for security they will not include your client's name or any other personal information.

 Help for Client reference:

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Declaration

 Help for Capacity in which you are completing this form:

I declare that the information I have given on this form is correct and complete to the best of my knowledge and belief.

I will tell HMRC straightaway if my circumstances or my client's circumstances change in a way that affects the answers I have given on this form.

Please tick the box below to confirm your agreement.

dd/mm/yyyy

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After you click the 'Next' button you will see a preview page summarising the information you have provided. If this page is not displayed, please use the scroll bar to locate any missing or incorrect entries highlighted in red.