I have a client who I have submitted SATRs for the past couple of years which have included employed and self employed pages. Having spoken to HMRC about a CIS matter today they tell me the client has never registered as self employed.I asked why a query was not generated when the SATRs were submitted for 2010/11 and 2011/12, HMRC could not answer. They have said is UTR is dormant and he needs to ring them to re activate it. Has anybody else come across this or similar?
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I've never heard of a UTR being dormant. I thought it was like an NI number - for life - -not just for Christmas
Not the UTR but THE CIS
Maybe it is the UTR that is not registered under the new CIS scheme, have come across this before.
The client needs to contact the CIS helpline and activate the UTR under the CIS scheme
Dormant
It does happen and normally the returns are sent back. Sometimes with online filing the UTR is rejected.
I imagine that HMRC have a stack of such returns waiting to be returned.
Could it be ...
... that he was in Self-Assessment with a UTR, but HMRC then sent out one of their "we don't need you to submit tax returns anymore" letters? His UTR still exists, but any tax returns that have been submitted are on a voluntary basis. That does not mean that they should not be processed, but you often find a lack of communication between the SA and PAYE (i.e: not SA) sections of HMRC.
You can establish whether tax returns have been issued by accessing the client through your agent online services.
Dormant UTR - yes
I have come across a UTR that could be described as dormant - ie. still valid but no SA returns requested by HMRC.
In each of the two recent cases (former ceased clients re-starting self-employment) - same UTR as in the past "re-activated" by notifying HMRC of new trade via the "Register for HMRC taxes" link which actually asks about having had a previous UTR. No new UTR issued, previous UTR still valid.
UTR for life
I still have clients on my list who are not issued with returns. I have never had to do anything to reuse the UTR and have just started resubmitting if necessary. It hasn't triggered annual returns again but comes in handy for voluntary returns. I can't think why one would reject on submission.