My sister was recently made redundant in October 2010 and didn't return to work immediately as she was due to give birth! She has since had a baby and has not been able to return to work. She has overpaid for 2010/11 around £2k of tax, that part is easy. I said I'd do her a tax return but as she was solely PAYE and not a higher rate tax payer she has no UTR issued to her. I asked her to ring HMRC who said they would not give her a UTR to reclaim tax but didn't offer advice on how she was supposed to make a claim when it couldn't be sorted through the PAYE system. I submit lots of SA100 forms every year but have never encountered this problem. Do I just submit a paper one with no UTR or will it get bounced back to me because I hadn't submitted a UTR. Ideally I'd like to do an electronic return so that I can track the progress but I can't without a UTR even on the commercial software I favour. I have a feeling I may be missing something obvious here but can't see anything on HMRC's website or on this forum.