A partnership client of ours took in a consultant as partner during 2009/10. The new partner left a few months later and has since disappeared. We have no UTR for the ex-partner and all efforts by our client to contact him have failed. Any ideas of how to file the 2010 partnership tax return would be appreciated.
Thanks
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I understand
that HMRC have suggested as a workaround using the clients UTR as the partnerships on the partnership pages with a note explaining that a reference was not available for the partnership at the time.
Turning that around you might use the partnership UTR as the missing partners UTR in the partnership return with a white space explaining what you have fdone and why.
It's that (assuming it works, which I believe it does) or file on paper with a reasonable excuse claim form as set out in the link
UTR issue
Was a profit/loss allocation made to the ex-partner? If not, you don't need to do a partner page for him and can instead put an explanatory note in the white space.