Never come across this before.
Client has a self-employed sole trade.
In May 2010 he went into partnership (different business to his sole trade) with his wife.
Partnership ceased (having made a loss of about £1000) a few months after starting. Partnership Tax Return for 2010-11 shows start and end dates.
They have just decided to give the partnership another go and, because they still have quite a lot of the advertising materials etc from the first time around, it makes sense for them to use the same trading name.
Thus my question. Are they able to use the same UTR for the partnership this time around, or will HMRC view this as a new business and want a new UTR used?