A client has just advised me that he and his wife sold an investment property with a substantial gain in the 2014 tax year. We prepare the client's SA return but not one for his wife, who has no income. My question is, given the date, what is the best and quickest way to get this sorted? Obviously notification should have been given by 5 October but we can't go back in time. Payment is not a problem and we know how much is due. Should we, or the client, call HMRC and get a reference to submit a return and to make payment? Any practical advice would be appreciated, thanks.
Replies (14)
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Unless I am very much mistaken you have no hope of getting a reference in time.
You could make a payment under her NI number backed up with a computation and covering letter and hope for the best
Maybe someone else has a better suggestion
Register now and pay by 31st January
I agree that you won't get a UTR in time, so register immediately using the online e-mail and pay the tax due by 31st January using a SA payment slip, quoting the NI number in the absence of a UTR. You will have 3 months from the issue of the SA tax return to submit it and there will be no late notification penalty if the tax due has been paid by 31st January.
Name of submitter
On the online email form what name should be put in the box that says " Full name of person completing this form:". The client's name or the agents name?
Regards the payment. Are you suggesting that the client sends a cheque? Is it possible to pay Online and, if so, which HMRC bank account should be used.
Thanks
Euan said
Register using the online email - link 1On the online email form what name should be put in the box that says " Full name of person completing this form:". The client's name or the agents name?
Regards the payment. Are you suggesting that the client sends a cheque? Is it possible to pay Online and, if so, which HMRC bank account should be used.
Thanks
Pay by filling in the payslip you can print from the second link he gave and enter the client who has no UTR's NI No then pay by cheque.
You cannot pat electronically because you do not have a UTR (+K) to quote so you won't be able to
Name and Pay?
Thanks Paul, but I did follow the link and at the bottom of the page in the Declaration section there is a box to complete that says "Full name of person completing this form:". My query is; should I put in my name as the person completing the form or the client's name as the person applying for registration. However, I have submitted a 64-8 but have not had a reply yet, hence my need to complete an SA1. But if I put my name as the completer and this is not the applicants name, are HMRC likely to proceed with the registration.
As regards the online payment. If I know which bank account to pay to (sort code & account number), my client should be able to make an online payment with their NINO as the reference. Once the UTR is issued we can give HMRC the details and they will be able to match the payment to the taxpayer. However, before I advise my clients - do any of you have real world experience of doing that and has it worked?
My view
If it asks for who is completing the form then give the name of the person completing the form.
Doesn't it ask for the name of the client somewhere else?
Use the bank account given on HMRCs website.
Why don't you phone HMRC and ask them?
SA1
I've done a few SA1s in the last few weeks and in the final box I have put in our name as agents (not my own name or the clients) and I haven't had any trouble. I would however recommend phoning the dedicated Agent helpline, they can't give you any info on your client but they will accept information from you such as "large Capital Gain in 2013/14 they need to declare it and pay the tax so please issue a Tax Return/UTR number to the client." In my case client had the number within three working days despite it being January (I phoned on Friday 16th January)! By contrast I am still waiting for a UTR number from a SA1 I completed mid December!
Thanks Peter, I would phone them but it's Sunday. Just thought one of you knowledgable and helpful people on this forum might know, so I don't have to wait till tomorrow.
Patience!
Wait until 8 am tomorrow.
People may have experience but it could be out of date.
The HMRC person may have more up to date information.
Horse to water
You can lead a horse to water but you can't make them drink! Default payment is always to Cumbernauld..... the advice re SA1 is/was current
Maybe they only declare one of them ;-)
Your question is a good one on a more serious note, but the potential answers made me chuckle, I'm sure you guys and ladies will have more humorous ones than mine. My other ideas wouldn't pass the moderators!