Paul Scholes
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New partenrship without a UTR

New partenrship without a UTR

There I was all smug because we'd done all but a handfull of returns by early December and a Dad of a close friend turned up saying he started a 2 man partnership in 2010 and could I do their 2010/11 accounts & return.

One of the partners is reg'd self employed but the other isn't and, of course, nobody has ever registered the partnership.

The application for a partnership UTR has been done online but I understand it could take weeks for a UTR to appear, then, of course, the unknown partner needs that to register himself as self employed.

As I've not had anything like this before can anyone confirm the above and that there's not a short-cut to getting all the numbers onto a partnership return and Mr Unknown's return before 31 Jan?

I've told them they will be fined but, just in case.

Many thanks in anticipation.


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20th Jan 2012 16:11

Isn't it this simple?

Don't you have three months from the request for a tax return?

The taxpayer with a UTR has the problem!

This is the problem when people leave it too late to consult an accountant.

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21st Jan 2012 01:14

You need to check that the partnership has actually been registered online successfully.  I did this last year for a client and, after waiting several months for a UTR finally phoned HMRC only to be told that the only way to successfully register a partnership is with the paper SA400.

In my case the partnership in question had made a tiny loss and then ceased trading all in the one tax year.  So, once I had confirmed that HMRC definitely had no record of my online attempt at registration I advised my client to just do nothing.  The major partner had a job outside of the partnership and the minor partner was his wife (housewife).

(I have advised them to keep all the records just in case)

I know my anecdote doesn't help you but I just wanted to make the point that you do need to check that the partnership has actually been registered successfully by calling HMRC to check.


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21st Jan 2012 01:18

Isn't it this simple?

For the taxpaper with the UTR, would it not be simpe to put in estimated figure in other income and explanation given in Box 19 - any other information.


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