Tax due - no UTR
Pensioner client's wife has CGT due, not on SA as only small pension income.
The couple sold there holiday home and there is a capital gain arising.
I submitted an SA1 and have prepared the Tax Return and computation.
Client has given me a cheque payable to HMRC for the CGT.
So, I think as far as the return is concerned in due course HMRC will ask for a return and I will have three months to file.
What about the tax, should I send the cheque with a covering letter and her NI number on the back, or do I wait for a UTR?




NI Number