Call for evidence outcome

Call for evidence: Income Tax Self Assessment registration for the self-employed and landlords

This call for evidence has closed

Download the full outcome

Detail of outcome

The government has published a summary of responses to the call for evidence on Income Tax Self Assessment (ITSA) registration for the self-employed and landlords, which you can read on this page.

We will not move forward at this time with the ideas set out in the call for evidence to change the timing of the current obligation for ITSA taxpayers to notify liability.

The government will further explore the alternative options for change shared by respondents. We will continue to work closely with taxpayers, their representatives and intermediaries as we develop policy.


Original call for evidence

Summary

We welcome views on the case for reforming Income Tax Self Assessment registration for the self-employed and landlords.

This call for evidence ran from
to

Call for evidence description

The government’s 10-year tax administration strategy sets out its vision for a modern tax administration that works closer to real time to deliver the flexible, resilient and responsive tax system the UK will need in the years ahead.

Tax should be straightforward, easy to get right and hard to get wrong. This call for evidence seeks views on whether bringing forward registration for the self-employed and landlords will give taxpayers a better understanding of their obligations and of the support available to them.

The call for evidence will be of interest to any individual, business or representative with views on how and when individuals should register for Income Tax Self Assessment (ITSA) and start to interact with the tax system.

The closing date for responses to the call for evidence has been extended until 22 March 2022 (11.45pm).

Documents

Published 30 November 2021
Last updated 20 July 2022 + show all updates
  1. Published the summary of responses to the consultation.

  2. The closing date for responses to the call for evidence has been extended until 22 March 2022 (11.45pm).

  3. First published.