Should they use the same UTR
Never come across this before.
Client has a self-employed sole trade.
In May 2010 he went into partnership (different business to his sole trade) with his wife.
Partnership ceased (having made a loss of about £1000) a few months after starting. Partnership Tax Return for 2010-11 shows start and end dates.
They have just decided to give the partnership another go and, because they still have quite a lot of the advertising materials etc from the first time around, it makes sense for them to use the same trading name.
Thus my question. Are they able to use the same UTR for the partnership this time around, or will HMRC view this as a new business and want a new UTR used?
- Share transfer question 335 17
- Land Rover Discovery 3.0 SDV6 255 Comm Auto 2 seat 272 7
- The stupidity continues 293 10
- qualifying for 1/9th tax credit on foreign dividend 135 2
- HMRC & daft penalty 2,366 19
- Limited company director - other earnings in the tax year 95 1
- Overlap relief 744 19
- What is IRIS World like? 342 8
- Pension contributions 354 10
- Offsetting CT losses against another company 116 4
- Do you have to declare business expenditure on a personal credit card on your P11D? 468 11
- Do you use sign up lists on your website 153 1
- CIMA at the age of 35?? 447 9
- Setting up PAYE scheme without UTR 253 8
- Free project management software with Gantt charts, preferably on-line 201 1
- If you've had any issues posting: Please read this 554 10
- New Employers Helpline 153 3
- Budget 2015 - take two 217 3
- CIS Contractor has not issued tax deduction certificate to client 209 4
- VAT Query 217 2
- Has anyone been affected by the RBS payment breakdown? 433
- Straight line write off of Purchase Goodwill ??? 427
- WIP Software 291
- FRS 102 compliant illustrative accounts for an insurance company 286
- CGT, PPR and transfer of equity to spouse. 224
- No payroll scheme in place 223
- Software recommendations 212
- Do subcontractors on work for residential (student accomodation) construction 202
- Is there anything wrong with this? 195
- Small Part Disposal of Property 176