Use form SA1 if you need to register but you’re not self-employed. For example, if you:
- become a company director
- receive income from land and property in the UK
- have taxable foreign income of more than £300 a year
- receive yearly income from a trust or settlement
- sell shares, property or other assets liable to Capital Gains
- have yearly income over £100,000
- get untaxed income that can’t be collected through your PAYE tax code
- have income over £50,000 and you or your partner carry on receiving Child Benefit payments
- have Capital Gains Tax to pay
Click here to register: https://online.hmrc.gov.uk/shortforms/form/SA1