How Do You Deregister for Self Assessment in the UK?

How to deregister for self assessment in the UK, including HMRC steps, final returns and key deadlines.

If you no longer need to file a Self Assessment tax return, it is important to let HMRC know rather than simply ignoring future reminders. Whether you have stopped working as a sole trader, ended a business partnership, moved fully into PAYE income, or no longer have untaxed income, you may be able to deregister for self assessment and close your Self Assessment record.

This guide explains how the process works in the UK, what information you need, when a final tax return may still be required, and what to check before you contact HM Revenue and Customs.

Disclaimer: This article is for general information only and is not financial advice, legal advice or tax advice. Tax obligations depend on individual circumstances, so contact HMRC or a qualified accountant if you are unsure.

What does deregistering from Self Assessment mean?

Deregistering from Self Assessment means telling HMRC that you no longer believe you need to send self-assessment tax returns.

This does not always mean your tax record disappears immediately. HMRC will review your request and confirm whether you still need to submit a return for a specific tax year or whether your Self Assessment account can be closed. GOV.UK says you must tell HMRC as soon as possible if you think you no longer need to send a tax return, because HMRC needs time to review your request before the 31 January Self Assessment deadline.

Common reasons include:

• You have stopped trading as a sole trader.
• You have closed a self-employed business.
• You are leaving or ending a business partnership.
• You no longer receive property income.
• Your income is now fully taxed through PAYE.
• You no longer have dividend income, foreign income, capital gains or other untaxed income to report.
• You no longer meet HMRC’s Self Assessment criteria.

The first thing to remember is that you may still need to file a final return before HMRC removes you from the system.

How to deregister for self assessment with HMRC

The usual way to leave Self Assessment is to sign in to your Government Gateway account and complete HMRC’s online form. GOV.UK says this form can be used to close your Self Assessment account or ask to be removed from Self Assessment for a specific tax year. You will normally need your National Insurance number and UTR number, also called your Unique Taxpayer Reference.

You can also contact HMRC by phone call or post if you cannot use the online form. However, the online account route is usually the simplest option because your personal tax account can show the date and status of your application.

Before starting the online process, gather:

• Your National Insurance number.
• Your UTR number.
• Your Government Gateway sign-in details.
• The exact date you stopped trading, if you were self-employed.
• Your trading name, if different from your personal name.
• Details of any business income, expenses, pension contributions or tax relief claims.
• Your correct address or forwarding address, especially if you have moved.
• Any information about outstanding tax, payments on account or a possible tax refund.

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If you have stopped being self-employed

If you have stopped trading as a sole trader, you must tell HMRC that your self-employed business has ended. GOV.UK states that you must tell HMRC if you have stopped trading as a sole trader or if you are ending or leaving a business partnership, and you will also need to send a final tax return.

For a sole trader, your final self assessment tax return should include your business income and expenses up to the date your business stopped. You may also need to include closing costs, capital allowances, balancing charges, or Capital Gains Tax if you sold or disposed of business assets. GOV.UK specifically notes that your final return should work out trading income, allowable expenses, capital allowances, any Capital Gains Tax due, and the final profit or loss.

If your self-employment income is now £1,000 or less in the tax year, you may not need to be registered as self-employed because of the trading allowance. However, you might choose to stay registered in some cases, such as proving self-employment for Tax-Free Childcare or making voluntary Class 2 National Insurance contributions. GOV.UK says that if you stop being self-employed because you will earn £1,000 or less, you should tell HMRC you stopped on 5 April, the end of the tax year.

Do you still need to file a final tax return?

In many cases, yes. A final tax return is often still required for the tax year in which your circumstances changed.

For example, if you stopped being self-employed on 30 September 2026, you may still need to file a return for the 2026/27 tax year, which runs from 6 April 2026 to 5 April 2027. That final return tells HMRC about the income you earned before you stopped.

The Low Incomes Tax Reform Group says that if you have stopped being self-employed, you will generally need to complete a tax return for the tax year in which your self-employment ends, and the date you stopped should be entered on the self-employment pages of the return.

This final self assessment tax return may include:

• PAYE income from employment.
• Business income from your sole trader work.
• Property income.
• Dividend income.
• Capital gains.
• Pension contributions.
• Tax relief claims.
• Student loan repayments, if relevant.
• Child Benefit charge information, if relevant.
• Any other untaxed income.

Once HMRC has processed the final return and you no longer meet Self Assessment criteria, your Self Assessment record may then be closed.

Important Self Assessment deadlines

Even if you have asked HMRC to close your Self Assessment account, do not ignore a notice to file unless HMRC confirms it has been withdrawn.

For the 2025/26 tax year, GOV.UK lists the following deadlines:

• Paper form tax return deadline: 31 October 2026.
• Online tax return deadline: 31 January 2027.
• Tax payment deadline: 31 January 2027.
• Second payment on account deadline, where applicable: 31 July.

HMRC must receive your tax return and any money owed by the deadline. Missing the deadline can lead to late filing penalties, and late payment penalties may also apply if your final tax bill is not paid on time.

There is also an October deadline if you need to register for Self Assessment again. GOV.UK says you must tell HMRC by 5 October if you need to complete a tax return for the previous year and you have not sent one before, or you were registered before but did not need to send one for the previous tax year.

When you should not close your Self Assessment account yet

You should be careful about closing your Self Assessment account if you still have income or tax issues that need to be reported.

You may still need to submit a return if you have:

• Untaxed income from property, savings, investments or dividends.
• Foreign income or double taxation issues.
• Capital gains to report.
• Self-employed business income.
• Income from a business partnership.
• Construction Industry Scheme deductions.
• High Income Child Benefit Charge issues.
• Tax residence questions after leaving or arriving in the UK.
• Tax credits, Universal Credit or benefits information affected by your income.
• Tax relief claims that cannot be handled another way.
• PAYE income plus extra untaxed income.

GOV.UK says you may need to send a tax return if you have untaxed income, including money from renting out a property, tips and commission, income from savings, investments and dividends, or foreign income.

You can use HMRC’s online checker if you are unsure whether you still meet HMRC’s Self Assessment criteria.

What if you are in a business partnership?

If you are leaving a business partnership, you need to tell HMRC and include the relevant details on your final return.

If the whole partnership is ending, the nominated partner should usually deal with the final partnership tax return. GOV.UK says that if a business partnership is ending, the nominated partner should send a final Partnership Tax Return by the deadline.

You may also need to consider:

• Your share of partnership profits or losses.
• The exact date you left the partnership.
• Whether any partnership assets were sold.
• Any business debts.
• VAT registration.
• The Construction Industry Scheme, if relevant.
• Whether a limited company was involved as a partner.

If the situation is complicated, this is a good point to speak to an accountant.

What if you have a limited company?

Closing Self Assessment is not the same as closing a limited company.

If you are a director, shareholder or have dividend income, you may still need to file a Self Assessment tax return depending on your circumstances. You may also have separate Companies House and Corporation Tax responsibilities.

If your income is now fully taxed under PAYE and you no longer receive dividend income or other untaxed income, you may be able to ask HMRC to remove you from Self Assessment. However, check carefully before doing so, especially if you still receive company benefits, dividends, director’s loan account payments or other taxable income.

VAT, PAYE and payroll issues

Deregistering from Self Assessment does not automatically cancel other HMRC schemes.

If you are VAT registered, you may need to cancel your VAT registration separately. GOV.UK says you must cancel your VAT registration if you or your partnership are registered and you stop being self-employed.

If you employed staff, you may also need to close your PAYE scheme and send final payroll reports to HMRC. This is separate from your personal Self Assessment record.

Before you close everything down, check whether you have:

• Submitted your final payroll.
• Paid any PAYE and National Insurance contributions due.
• Cancelled VAT registration, if relevant.
• Filed any outstanding CIS returns or contacted the CIS helpline if needed.
• Kept business records for the required period.
• Dealt with business debts or insolvency concerns.

GOV.UK notes that sole traders are usually personally liable for business debts and may need to consider options such as an Individual Voluntary Arrangement if insolvent.

Can you claim a tax refund after leaving Self Assessment?

Yes, leaving Self Assessment does not automatically mean you lose the right to claim a tax refund.

You may be due a refund if:

• Your payments on account were too high.
• Your final profit was lower than expected.
• You claimed tax relief for pension contributions.
• Too much tax was deducted under PAYE.
• You had CIS deductions.
• You stopped trading part-way through the tax year.
• You had allowable expenses that reduced your final tax bill.

Your HMRC online account can help you check how much Self Assessment tax you owe, make tax payments, claim a refund, and find your UTR. GOV.UK also says you can use your personal tax account or business tax account for these tasks.

What happens after you submit the online form?

After you ask HMRC to close your Self Assessment account, HMRC will review your tax information.

GOV.UK says you can view the progress of your form in your HMRC online account, and HMRC will write to confirm whether you still need to send a return.

Keep a copy of:

• The date you submitted the online form.
• Any reference number or confirmation screen.
• Your final return submission receipt.
• Details of tax payments made.
• Any HMRC letters.
• Your final tax bill or refund calculation.

If HMRC still sends you a notice to file, do not assume it is an error. Either file the return or contact HMRC to ask whether the notice can be cancelled. The Low Incomes Tax Reform Group warns that if HMRC issues a notice to file, you are expected to complete and file that return unless HMRC agrees to cancel it.

Where to get help

If you are confident your affairs are simple, HMRC’s online form may be enough. For more detailed information, GOV.UK has Self Assessment guidance, digital assistant support, online account tools and extra support options.

The Low Incomes Tax Reform Group is also a useful source of tax guidance, particularly for people on low incomes. It is an educational charity and an initiative of the Chartered Institute of Taxation.

You may want professional advice if you have:

• Multiple income sources.
• Property income.
• Capital gains.
• Foreign income or tax residence issues.
• Double taxation issues.
• Business debts.
• VAT registration.
• A PAYE scheme.
• A business partnership.
• A limited company.
• CIS deductions.
• Tax credit issues.
• Universal Credit or childcare costs affected by your income.
• An Individual Voluntary Arrangement or insolvency concern.

Quick checklist before you leave Self Assessment

Before you ask HMRC to close your Self Assessment record, check that you have:

• Confirmed the exact date your self-employment ended.
• Filed your final return, if required.
• Included all business income and expenses.
• Checked whether you owe Income Tax, National Insurance contributions or Capital Gains Tax.
• Claimed any tax relief you are entitled to.
• Cancelled VAT registration, if needed.
• Closed your PAYE scheme, if you employed staff.
• Dealt with final payroll.
• Checked your final tax bill.
• Paid outstanding tax.
• Claimed any tax refund.
• Updated your correct address or forwarding address.
• Saved your UTR number and tax records.
• Checked whether you still have untaxed income from other sources.

Final thoughts

The main thing is not to ignore Self Assessment just because your circumstances have changed. HMRC will not always know straight away that you have stopped trading, moved into PAYE, ended property income or no longer meet the filing criteria.

If you need to deregister for self assessment, tell HMRC as soon as possible, complete any final tax return, pay any outstanding tax, and keep confirmation for your records. Once HMRC confirms you no longer need to file, you can move forward knowing your tax obligations are up to date.