HMRC is introducing a fast-track UTR process for those who were self-employed during 2007/08 but who have not yet registered with HMRC and received a UTR.

Under the new service, put together with the Working Together Steering Group HMRC aim to post a UTR within 5 working days. The fast-track is available from Monday 8th December 2008 to the end of January 2009.

HMRC think that the main users of the service will be members of partnerships have not notified HMRC of their liability and the partnership needs to meet the filing deadline for the partnership return of 31st January 2009.

Its says, to avoid slowing down processing times, “do not use the fast-track service unless urgent”.

The service can only be accessed using the Helpline number on 0845 915 4515. The Helpline is open from 8am to 8pm, Monday to Friday and from 8am to 4pm, Saturday and Sunday.

The fast-track does not provide a guaranteed turnaround, and HMRC notes that
“Filing a return late because your client does do not have a UTR will not normally be accepted as a “reasonable excuse”. “

Registering as self-employed

Individuals should contact their local HMRC office and/or Newly Self-Employed Helpline (0845 915 4515), as soon as possible, to notify HMRC that they are liable to income tax and/or capital gains tax. They will then be issued with a UTR and a notice to file will be sent to your client. The return should be made to HMRC either on paper or electronically within 3 months of the notice being given.