Our summary article looks at all of the issues relating to taxpayers without a UTR and sets out your best course of action for a range of situations
Self employed taxpayer
In the case of a self employed taxpayer without a UTR it is likely that he has a failure to notify issue. If the taxable source had been notified on CWF1 (send to Longbenton) by 5 October as required it is likely that the UTR would have been issued by now. The UTR fast track facility will not operate this year (more details on this below).
So : Step 1 is to calculate the tax due and ensure that this is paid by the end of January. This ensures that the failure to notify penalty, which is tax geared, is zero. Payment without a UTR should be made using a downloadable payslip (...