I have a new client with tax on rental income to pay. I have applied for a UTR but it is taking ages to come through. I remember, in the dim and distant past, that it was possible to pay SA tax with name, address and NI number. It would then be held in suspense by HMRC until a UTR was issued.
My client is anxious to pay the tax due as soon as possible. Is this still possible? I can't see any such options available on the HMRC website.