How long does it take to get an SA number?

How long does it take to get an SA number?

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I have just taken on a client who was employed for most of 12/13 but set up a company in February 2013 and has taken a small amount from the company in dividends - about £2k I think in the 12/13 year.

He hasn't yet applied for a UTR so am wondering at this stage is it too late to apply before the deadline - can't imagine HMRC issuing a UTR before 31 January now?

Have you come across the situation and what would you do?

Replies (7)

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By Cloudcounter
12th Jan 2014 09:15

Pay the tax

If you've not already registered for self assessment, do it now.  There will be no penalty for late filing for a tax return where no return has been issued. To avoid a failure to notify penalty, get the client to pay the tax before 31 January

The HMRC payslip SA361 can be completed with the client's NI number in the absence of a UTR

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By jaybee661
12th Jan 2014 09:40

@Cloudcounter

Thank you so much for your reply, there's actually no tax due as for most of the year the client was on PAYE!

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Universe
By SteveOH
12th Jan 2014 09:46

To confirm Cloudcounter

Failure to notify is a tax geared penalty. So nil tax = nil penalty.

There won't be a late filing penalty because HMRC have not issued your client with a Tax Return. So it's all quiet on the western front :)

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Euan's picture
By Euan MacLennan
12th Jan 2014 11:23

Unless he is a higher rate taxpayer ...

... there is no requirement under s.7 TMA 1970 to notify chargeability and thus, register for a self-assessment tax return, as there is no additional tax to pay.

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By marks
13th Jan 2014 01:15

3 months

If you apply for a UTR you get the later of; 3 months from the date of notice of the return or 31 January after the tax return period to file.

As you are just applying now you will get 3 months from the date of notice to file.

Unlikely you will get the UTR before 31 January as usually takes about 4 - 6 weeks to be issued.

But as said above you dont need to apply for UTR if no tax to pay.  But i get all my clients who are directors of Ltd companies to do a tax return regardless of their income level.

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By bernard michael
13th Jan 2014 09:14

In answer to how long - I've just received one requested 10th December

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PJ
By paulgrca.net
13th Jan 2014 12:59

Get your client to register

online for a UTR or do it on their befalf my experiance is that it takes about 2 weeks to get processed and a UTR issued but you will need to keep checking online for when the UTR is issued.

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