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Tax due - no UTR

Pensioner client's wife has CGT due, not on SA as only small pension income.

The couple sold there holiday home and there is a capital gain arising.

I submitted an SA1 and have prepared the Tax Return and computation.

Client has given me a cheque payable to HMRC for the CGT.

So, I think as far as the return is concerned in due course HMRC will ask for a return and I will have three months to file.

What about the tax, should I send the cheque with a covering letter and her NI number on the back, or do I wait for a UTR?


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By pjones
30th Jan 2013 12:29

NI Number

Send with a NI Number per HMRC guidance <>

This will avoid any interest and possible surcharges for late payment

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By Old Greying Accountant
30th Jan 2013 12:36

Ok ...

... the cheques in the post - lol

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By ACDWebb
30th Jan 2013 12:40

But if the SA1 was submitted before Oct 12

then the due date for payment follows the revised filing date so interest & surcharges will not start running until 3 months + from requirement to submit.

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By Old Greying Accountant
30th Jan 2013 13:19

It wasn't ...

... not for want of trying!

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