Question to the HM Treasury:

To ask Her Majesty's Government what steps first-time self-assessed taxpayers must take, including by what date they would need to begin the process, to ensure that they are able to file their tax return by 31 January; and what the penalty is for late submission due to a new applicant’s request for a Unique Taxpayers Reference not being processed in time.

Customers can register to submit a self-assessment return in several ways, including online at Gov.uk, or by phoning HMRC on 03000 200 3500. After registering, the customer will receive a letter containing their 10 digit Unique Taxpayer Reference (UTR) and information on what they need to do next; this letter can take up to 10 working days to arrive.

If the only reason for a customer filing late is that they are awaiting their UTR then, as long as they file their return within a reasonable time of receiving it, they will not have to pay a penalty.