Talking in Circles

Talking in Circles

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Some clients of mine set up a partnership in early 2006 and informed me of its existence in June, at which point I wrote to the Revenue informing *them* of its existence, asking for a UTR, and enclosing a CWF1 for the partner who was not already registered as self-employed. The Revenue subsequently sent another CWF1 for the other partner, who being already self-employed had one on file, but anyway.

Yesterday, I tried to obtain a UTR for the partnership so that I could file it, and the partners' individual returns, online. Conversation as follows:

IR: But we don't know it exists

Me: Yes you do. I wrote you a letter about it last June. You sent the client a CWF1. I can see it on my screen

IR: But they won't need a return til 2006-07

Me: Oh yes they will, since I notified you in June. It started before June and I told you that in my letter.

IR: Oh. But we only know about partnerships from the tax returns

Me: Even if people write to tell you that they exist?

IR: Yes.

Me: So no-one has set up a UTR for this partnership?

IR: No

Me; So I cannot submit this return online because it doesn't have any references, despite the fact that I wrote to you seven months ago to ask for them?

IR: Er. Yes.

Helen Smith

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By User deleted
30th Jan 2007 13:59

Rant over, as they say!
Presumably the partnership started trading in 05/06 - you don't say other than early 2006, but obviously imply.

If they haven't sent out a UTR, which it sounds is the case, then I would play safe and at least file the partnership manually (avoiding the penalties for the partnership).

Obviously, the tax position of the partners will indicate whether you also need to file theirs before a UTR is issued i.e. if the partners don't have any further tax to pay, at least the penalty would be wiped out upon submission.

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