This question has been answered by the relevant Government Department.
Baroness Neville-Rolfe 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. HL13336
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