Filing Paper Self-Assessment Registration (SA1) and Requesting for Paper Self-Assessment Forms

About the first time Self-assessment regitration and firstt time tax reporting, I have a few questions: My friend has foreign income that need to be reported through self-assessment, I understand that such income has to be reported in Form SA106 (or SA 109 whcih covered remittance basis - not decide yet). In any case, such forms (ie SA106 or SA109) are not free because I cannot file them throught HMRC web-site, so has to use a tax return software to do so which is usually a paid software. I understand that alternatively PAPER FORMS (i.e. SA100, SA106 and SA109) can be ordered from HMRC. Since my friend is new to UK, my friend has not yet registered for self-assessent and does not have a UTR. For some reason on-line registration for self-assessment is not working for my friend and therefore I undstand filling in SA1 is the alternative. As it is approaching the deadline for submitting PAPER TAX FORM which is 31 Oct 2024, my friend wonder if 1/ it is possible to order the PAPER self-assessment forms before having a UTR? 2/If not, is it possible that when my fried posting the PAPER Form SA 1 to you, add another letter requesting the PAPER self-assessment forms, so that HMRC can issue a UTR and the PAPER self-assessment forms together?

Hi elsie,
Your friend should complete and post the SA1 form, confirming  that they would prefer to be sent a paper tax return to complete.
If they do not then receive one, they should contact us by webchat, phone or post here:
Self Assessment: general enquiries
To request one.