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You'll need an account to prove your identity and complete your Self Assessment.
You'll have a user ID if you've registered for Self Assessment or filed a tax return online before.
You'll have an account if you've already proved your identity with either Barclays, CitizenSafe, Digidentity, Experian, Post Office, Royal Mail or SecureIdentity.
If you are part of Germany’s Online-Ausweis you can use it here. Identity schemes from other countries will become available later.
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You must register before you can file your first tax return.