Filing first self assessment as UK resident but non UK citizen

Hello, asking this on behalf of my wife who is retired US citizen and now resident in UK on spouse visa. She will not work in UK. All income is US sourced pension/ Social security. We applied for a UTR using form SA1 which we posted to HMRC and received back her UTR several days ago. We are not sure what steps to take next. We tried to create an individual account with HMRC but as she does not have a NI number the process stalls. Wondering how best to navigate this. She will be a UK tax resident for 2023/24 so we do have some time before needing to file. Appreciate any advice regarding next steps. Thank you.

Hi Brian Courtney,
As you already have the UTR, this will enable you to file the tax return to declare the foreign income.
Tax on foreign income
Thank you. 

Will she need to file a paper version self assessment return? She has the UTR but was not able to open an account so I assume without an account she can't file the return online. Is that correct?

Hi Brian

She can check if she meets Self Assessment criteria at Check if you need to send a Self Assessment tax return

Thank you

Yes, she does meet filing criteria, ( tax resident and foreign income above personal allowance) and has a UTR issued by HMRC. She does not have a NI number since she is retired US citizen here in UK on spouse visa after 40 + years in USA and will not work in UK. Was wondering how she files with her UTR but no personal tax account as it looks like an account is required to be able to file online. Should she apply for a NI number anyway so she can open an account? Or can she do a paper filing if it takes too long to be issued a NI number? We want to file taxes as soon as we can. Thank you.

Hi,

It is possible to register for Self Assessment without a National Insurance number. This can be done here:

Check how to register for Self Assessment

Where there is employment or self employment a National Insurance number is required.

Thank you.

My husband has a national insurance number and a personal tax account but cannot get a UTR or self assessment access as his middle name has been left out. Can I fill out the SA1 form enclosing copy passport , uk driving licence and residency card. He is on a spousal visa but needs to pay taxes on foreign income.