In this section:

Registering by email

This guide is for those employers, listed below, who are unable to register using HM Revenue & Custom's online tax registration service.

If you are one of the employers listed here you can only register by email:

limited liability partnerships with ten or less partners
trusts
clubs
societies

The links below take you to the HMRC website where you can complete a form to send your information in a secure email to HMRC. But because any email reply from HMRC would not be secure, it can't include confidential information - so if necessary, HMRC will contact you by telephone or letter.

Limited liability partnerships

Partnership with 2 partners - send HMRC an email to register your details

Partnership with 3 to 5 partners - send HMRC an email to register your details

Partnership with 6 to 10 partners - send HMRC an email to register your details

Charities and committee-run organisations (excluding limited companies)

If you are a charity or an organisation run by committee (such as a Working Men’s Club or Parish Council) but not a Limited Company, please use the link below.

Charity or committee-run organisation - send HMRC an email to register your details

Registering as an employer - not using the online tax registration service (OTRS)

You can also still use email to register as an employer

Limited company (excluding limited liability partnerships)

Limited company with up to 2 directors - send HMRC an email to register your details

Limited company with 3 to 5 directors - send HMRC an email to register your details

Limited company with 6 to 9 directors - send HMRC an email to register your details

Sole traders

An individual or sole trader business is one that is owned and run by one person. If this applies to you, please use the link below.