Does My Husband Need to Cancel His Self-Assessment Registration?

Hello My husband registered a Self-Assessment account through the Government Gateway but has not completed the ID verification process yet. His rental property income for this tax year (2023/24) is well below the taxable threshold, so he does not need to file a tax return this year. However, we are concerned that if the registration stays active, HMRC might send a notice asking him to file a tax return or pay tax, even though it’s not required. His rental property income may increase next year (2024/25), so he might need to file a tax return then. Should we take any steps to cancel or deactivate this year’s registration, or is it safe to leave it incomplete without completing the ID verification? Thank you for your advice.

Hi,
If your husband has registered for self-assessment, we would advise that there are two options which may be considered.
Either submit a Tax Return showing no income received/ expenses incurred, or contact HMRC advising of the situation so the 2023/2024 may be removed if a notice to file has been issued, with the notification after 5th April 2025 that a Tax Return would be required for this year.
Thankyou

Thank you for your response.