SELF-employed people who fail to register their businesses with the Inland Revenue within the first three months of setting up could be liable to a fine, the Association of Chartered Certified Accountants (ACCA) has warned.

Chas Roy-Chowdhury, ACCA's head of taxation, 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."