Save content
Have you found this content useful? Use the button above to save it to your profile.

Keytime tax tip: 101 uses of a UTR

24th Apr 2015
Save content
Have you found this content useful? Use the button above to save it to your profile.

Submitting an SA100 return where there is a Foreign Partnership

We had another interesting little item crop up this week in our inbox.  Someone had a client who is a partner in a Foreign Partnership so there is no UTR to enter in the Partnership reference box (box one on page one of the partnership short or full pages).  Of course, if the box is left blank the submission fails.

In this case you are required to enter your client’s own UTR into this box as per the sample page below:

This is confirmed by the Revenue’s notes to box 1

Click here to download a PDF of this tax tip

We are Keytime. We've been developing tools for accountants for over 20 years, and we believe we sell the best value software on the market today. For more information visit www.keytime.co.uk

Tags:

You might also be interested in

Replies (0)

Please login or register to join the discussion.

There are currently no replies, be the first to post a reply.