HMRC UTR issues

HMRC UTR issues

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A friend of mine started a business in 2008 and registered for VAT and sent in forms to register the partnership. He is a higher rate tax payer.

The partnership finally got issued a UTR in 2012 and partnership returns were filed for all relevant years with each return showing a loss. During the period of not getting a partnership UTR he continued to file his tax return to avoid HMRC being arsey about none compliance however they will not allow the losses showing on the partnership returns to be taken against his income for 2009 and 2010 on the grounds that the relief is unavailable since the time is past.

Any help would be most appreciated regarding any ESC or published instructions to enable HMRC to refund the tax.

It would appear he would have been better off being non-compliant and filed his returns when the UTR was submitted.

Replies (6)

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By johngroganjga
22nd Nov 2013 10:34

Don't understand.  Why did he

Don't understand.  Why did he not claim relief for the losses on his returns when he submitted them?  I can see that there was an issue about submitting a partnership return without a partnership UTR, but that does not explain why the figures that would have gone on the partnership returns were not known when the personal returns were completed.

You mention only one of the partners.  Are the others not in the same position?

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By K81
22nd Nov 2013 11:12

HMRC wont usually accept an individual tax return with a partnership schedule that does not have a valid partnership UTR.

Why did it take so long to get UTR?

 

Also as mentioned above, if he was filing his own tax returns why didn't he claim the loss at the time?

 

 

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By cruddle
25th Nov 2013 12:31

He filed his own returns because he was panicking about getting returns and didnt have a UTR for the partnership.

 

The other partner didn't have a UTR and any tax returns because like the partnership HMRC didn't issue one.

 

As for why it took so long to get a UTR god only knows, forms were filed and chased but nothing came through till 2012.

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By johngroganjga
25th Nov 2013 12:40

Presumably he put £Nil on his

Presumably he put £Nil on his partnership pages.  Surely it was obvious to him at the time that that that was not right.

Can't see that he has a reasonable excuse for not claiming the losses on the returns he submitted.  So HMRC are right.

Bur presumably loses are carried forward and not lost altogether. 

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By cruddle
25th Nov 2013 13:02

He web filed by all accounts so he wasn't able to complete any partnership pages.

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By johngroganjga
25th Nov 2013 13:47

Don't quite understand as partners are not precluded form webfiling their own returns. 

Well he's lucky HMRC aren't coming after him for completing incorrect returns!  He must, for reasons best known to himself, have ticked the box to say that he was not a member of any partnerships, which he must have known was untrue.  I suppose he is lucky that the partnership didn't make profits as HMRC would certainly be after him for the evaded tax and penalties  

As I sad above, HMRC in my opinion are correct and your friend just needs to bite the bullet, learn to deal wit his tax affairs with more thought and care in the future, and move on. 

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