No UTR but need to recover tax overpayment
My sister was recently made redundant in October 2010 and didn't return to work immediately as she was due to give birth! She has since had a baby and has not been able to return to work. She has overpaid for 2010/11 around £2k of tax, that part is easy. I said I'd do her a tax return but as she was solely PAYE and not a higher rate tax payer she has no UTR issued to her. I asked her to ring HMRC who said they would not give her a UTR to reclaim tax but didn't offer advice on how she was supposed to make a claim when it couldn't be sorted through the PAYE system. I submit lots of SA100 forms every year but have never encountered this problem. Do I just submit a paper one with no UTR or will it get bounced back to me because I hadn't submitted a UTR. Ideally I'd like to do an electronic return so that I can track the progress but I can't without a UTR even on the commercial software I favour. I have a feeling I may be missing something obvious here but can't see anything on HMRC's website or on this forum.