[{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0001","order":1,"text":"[Sender full name]","fontSize":"14","textAlign":"left","bold":true,"underline":false,"marginBottom":"0","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0002","order":2,"text":"[Home address line 1]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"0","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0003","order":3,"text":"[Home address line 2]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"0","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0004","order":4,"text":"[Town / City]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"0","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0005","order":5,"text":"[Postcode]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"0","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0006","order":6,"text":"United Kingdom","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0007","order":7,"text":"HM Revenue & Customs","fontSize":"14","textAlign":"right-align","bold":true,"underline":false,"marginBottom":"0","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0008","order":8,"text":"Self Assessment","fontSize":"14","textAlign":"right-align","bold":false,"underline":false,"marginBottom":"0","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0009","order":9,"text":"PO Box 4000","fontSize":"14","textAlign":"right-align","bold":false,"underline":false,"marginBottom":"0","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0010","order":10,"text":"Cardiff","fontSize":"14","textAlign":"right-align","bold":false,"underline":false,"marginBottom":"0","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0011","order":11,"text":"CF14 8HR","fontSize":"14","textAlign":"right-align","bold":false,"underline":false,"marginBottom":"0","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0012","order":12,"text":"United Kingdom","fontSize":"14","textAlign":"right-align","bold":false,"underline":false,"marginBottom":"30","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0013","order":13,"text":"[Town of issue], [Letter date]","fontSize":"14","textAlign":"right","bold":false,"underline":false,"marginBottom":"30","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0014","order":14,"text":"By recorded delivery","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0015","order":15,"text":"Subject: Notification of liability and registration for Self Assessment as a sole trader","fontSize":"14","textAlign":"left","bold":false,"underline":true,"marginBottom":"10","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0016","order":16,"text":"National Insurance number: [National Insurance number]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0017","order":17,"text":"Date of commencement of self-employment: [Date trading commenced]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"30","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0018","order":18,"text":"Dear Sir or Madam,","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0019","order":19,"text":"I, the undersigned, [Title] [Sender full name], born on [Date of birth], holder of National Insurance number [National Insurance number], residing at [Home address line 1], [Home address line 2], [Town / City], [Postcode], United Kingdom, hereby give formal notice to His Majesty's Revenue and Customs of my liability to Income Tax and Class 4 National Insurance contributions in respect of profits arising from a trade carried on in a self-employed capacity, and request to be registered for Self Assessment as a sole trader.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0020","order":20,"text":"This notification is given pursuant to section 7 of the Taxes Management Act 1970 and in accordance with regulation 87 of the Social Security (Contributions) Regulations 2001. I confirm that the particulars set out below are true and complete to the best of my knowledge and belief.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"30","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0021","order":21,"text":"1. Personal particulars","fontSize":"15","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0022","order":22,"text":"Title: [Title]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0023","order":23,"text":"Full name: [Sender full name]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0024","order":24,"text":"Date of birth: [Date of birth]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0025","order":25,"text":"National Insurance number: [National Insurance number]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0026","order":26,"text":"Residential address: [Home address line 1], [Home address line 2], [Town / City], [Postcode], United Kingdom","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0027","order":27,"text":"Telephone: [Telephone]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0028","order":28,"text":"Email: [Email]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0029","order":29,"text":"2. Particulars of the trade","fontSize":"15","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0030","order":30,"text":"Trading name: [Trading name]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0031","order":31,"text":"Nature of the business: [Short business description]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0032","order":32,"text":"Detailed description of the activity: [Detailed description of the activity]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0033","order":33,"text":"Date trading commenced: [Date trading commenced]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true,"displayConditions":[]},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0034","order":34,"text":"Principal place of business: same as the residential address indicated above.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true,"displayConditions":[{"field":"c1d1f1a1-0001-4001-a001-c1d1f1a10001","value":"Yes","type":"add","operator":"="}]},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0035","order":35,"text":"Principal place of business: [Business address line 1], [Business address line 2], [Business town / city], [Business postcode], United Kingdom.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true,"displayConditions":[{"field":"c1d1f1a1-0001-4001-a001-c1d1f1a10001","value":"No","type":"add","operator":"="}]},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0036","order":36,"text":"3. Reason for registration","fontSize":"15","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0037","order":37,"text":"I am required to register for Self Assessment because I am carrying on a trade in a self-employed capacity and my gross trading income exceeds the £1,000 trading allowance provided for in Chapter 1 of Part 6A of the Income Tax (Trading and Other Income) Act 2005.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"c1d1f1a1-0002-4002-a002-c1d1f1a10002","value":"Trading allowance","type":"add","operator":"="}]},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0038","order":38,"text":"I am required to register for Self Assessment because I have commenced self-employment as a sole trader and I expect my profits to be liable to Income Tax under Part 2 of the Income Tax (Trading and Other Income) Act 2005.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"c1d1f1a1-0002-4002-a002-c1d1f1a10002","value":"Self-employment","type":"add","operator":"="}]},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0039","order":39,"text":"The reason for the present registration is set out below: [Other reason]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"c1d1f1a1-0002-4002-a002-c1d1f1a10002","value":"Other","type":"add","operator":"="}]},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0040","order":40,"text":"I acknowledge that, in accordance with section 7(1) of the Taxes Management Act 1970, I am under an obligation to notify HMRC of my chargeability to Income Tax and Capital Gains Tax for the tax year in which I become chargeable, and that the deadline for such notification is 5 October following the end of that tax year.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0041","order":41,"text":"4. National Insurance contributions","fontSize":"15","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0042","order":42,"text":"I confirm my election to pay voluntary Class 2 National Insurance contributions for the purpose of preserving my entitlement to contributory State benefits, in the event that my trading profits fall below the Small Profits Threshold.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true,"displayConditions":[{"field":"c1d1f1a1-0003-4003-a003-c1d1f1a10003","value":"Yes","type":"add","operator":"="}]},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0043","order":43,"text":"I do not wish, at this stage, to pay voluntary Class 2 National Insurance contributions in respect of any tax year in which my trading profits fall below the Small Profits Threshold. I reserve the right to elect to do so at a later date.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true,"displayConditions":[{"field":"c1d1f1a1-0003-4003-a003-c1d1f1a10003","value":"No","type":"add","operator":"="}]},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0044","order":44,"text":"5. Requests and undertakings","fontSize":"15","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0045","order":45,"text":"Accordingly, I respectfully request that HMRC:","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0046","order":46,"text":"(i) issue to me a Unique Taxpayer Reference (UTR) at the residential address indicated above;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0047","order":47,"text":"(ii) enrol me in the Self Assessment regime with effect from the date of commencement of self-employment indicated above;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0048","order":48,"text":"(iii) issue any further forms or guidance, including in relation to Making Tax Digital for Income Tax (MTD ITSA), where applicable to my circumstances; and","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0049","order":49,"text":"(iv) confirm receipt of the present notification in writing.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"15","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0050","order":50,"text":"I undertake to keep adequate records of my self-employment income and expenditure, in accordance with section 12B of the Taxes Management Act 1970, for a period of not less than five years from the 31 January submission deadline of the relevant tax year, and to file my Self Assessment tax returns within the statutory time limits.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"30","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0051","order":51,"text":"6. Declaration","fontSize":"15","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0052","order":52,"text":"I declare that the information given in this notification is, to the best of my knowledge and belief, true, complete and accurate. I understand that giving false information may render me liable to penalties under Schedule 41 to the Finance Act 2008 and, in serious cases, to criminal prosecution.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"30","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0053","order":53,"text":"I remain available to provide any further information or supporting documentation that HMRC may reasonably require in connection with this registration.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0054","order":54,"text":"Yours faithfully,","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"40","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0055","order":55,"text":"________________________","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0056","order":56,"text":"[Title] [Sender full name]","fontSize":"14","textAlign":"left","bold":true,"underline":false,"marginBottom":"30","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0057","order":57,"text":"Enclosures (where applicable):","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0058","order":58,"text":"– Form CWF1 (Registering for Self Assessment and National Insurance contributions if you are a self-employed sole trader);","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"3","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0059","order":59,"text":"– Copy of a document evidencing identity (passport or driving licence);","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"3","cflou":false,"active":true},{"id":"0a3e2c45-1b1f-4c3b-9d11-1f4f7c1a0060","order":60,"text":"– Copy of a recent utility bill evidencing the residential address.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"0","cflou":false,"active":true}]