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Posted Fri, 14 Oct 2022 18:36:07 GMT by jamesbirney
Hi I have 2 daughters who have some bare trusts that their grandparents are putting cash into. They need to register for self assessment since they are making capital gains (albeit below threshold). I therefore need to register them. Form SA1 allows me to register them if they don't have an NI number (which obviously they don't) but the form requires the person named in the form to be above 15 years and 9 months. Therefore should I fill out that form as "me" - but then won't "I" get the self assessment form Or should I fill out the form as "them" - but then what do I put into that date of birth box? Help please!
Posted Wed, 19 Oct 2022 10:38:55 GMT by HMRC Admin 17

You will need to register each of your children by filling in form SA1 online, on their behalf, printing it off and posting it to HMRC. 

On this version of SA1, you do not need to log in and you can tick 'No' to the box asking if you have a national insurance number. 

You will need to enter the reason for not having a NINO in the freehand box. 

This version of SA1 can be found at :

Register for Self Assessment    .

Thank you.

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