SELF-EMPLOYED people who fail to register their status with the Inland Revenue within the first three months of setting up their business could be liable for a fine of £100, warns the Association of Chartered Certified Accountants (ACCA).

Ilyas Patel, ACCA's spokesman for the North-west, said: "The first few months of setting up a new business can be extremely hectic and stressful, so it is quite easy for people to forget or not know their obligation to register as self-employed with the Inland Revenue.

Even for those who submit tax return forms, it is still necessary to register."

Following registration, the Inland Revenue will automatically arrange for self-employed flat rate National Insurance contributions to be paid.

"Self-employed businesses do not have to register for VAT until the annual turnover reaches £55,000."

Newly self-employed businesses can register with the Inland Revenue by calling the Newly Self-Employed Helpline on 08459 15 45 15, or by sending off a self employment form.