Client who's a director lost his utr last year, after repeated attempts to ask him to ring hmrc he did so last December.
Each and every time he calls hmrc to ask them to re issue his utr he's given a 3 week time frame. This has happend 4 times now with the latest one being, it will be with him the end of March.
Client is obviously overdue filing his satr from January.
Is there anyone he can escalate this to, to try and resolve the matter? Clearly whoever he's speaking to isn't actioning the request and everytime he calls the process starts all over again.
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Complaint, ADR - it all seems over the top but there's a point where you run out of options.
The best option is to keep a couple of bits of paper that HMRC send you........
I believe so. They just keep saying it will be sent out within 3 weeks each time he calls to chase the last request.
Given your answers on the rest of this thread, I question your belief. I mean, I don't question that you believe - I question what you believe.
There is a very quick and easy way to find a clients active UTR.
When they create a personal tax account you can request for your self-assessment data to be linked, however it will immediately show you your UTR before you have to request anything!
I know this has helped us on multiple occasions!
Oh really? I always believed that you needed the utr to link it to the pta.
If that's true then thank you!
Client who's a director lost his utr last year, after repeated attempts to ask him to ring hmrc he did so last December.
Each and every time he calls hmrc to ask them to re issue his utr he's given a 3 week time frame. This has happend 4 times now with the latest one being, it will be with him the end of March.
Client is obviously overdue filing his satr from January.
Is there anyone he can escalate this to, to try and resolve the matter? Clearly whoever he's speaking to isn't actioning the request and everytime he calls the process starts all over again.
If your comment about being overdue filing a SA return is actually true in the sense that a return has been issued and three months has elapsed since it was issued then the UTR will no doubt be shown on the penalty notice he will get any day now.
That's the thing. No notice to file, no penalty notice. When he rang originally they said they would make a note on the account that it will be late. Maybe they suspended the penalties?
Or the fact he's a director, means he may or may not require a SA to be filed so I'm unsure if they would send a notice until he actually submitted something late.
This would be his first SA submission as the company is only 24 months old
That's the thing. No notice to file, no penalty notice. When he rang originally they said they would make a note on the account that it will be late. Maybe they suspended the penalties?
Or the fact he's a director, means he may or may not require a SA to be filed so I'm unsure if they would send a notice until he actually submitted something late.
This would be his first SA submission as the company is only 24 months old
How could if possibly be late if a return or notice to file hadn't been issued in the first place?
It's late because I know it to be. He had taxable dividends upto April due to be paid by jan
It's late because I know it to be. He had taxable dividends upto April due to be paid by jan
Without the UTR you presumably don't know if a return has actually been issued. If one hasn't been issued yet it cannot be late.
The payment of any liability could be late and attract interest charges but the return cannot be late until 3 months have elapsed since it (or the notice to file) was issued.
It's late because I know it to be. He had taxable dividends upto April due to be paid by jan
That does not create a requirement to submit a Return. It simply creates a requirement to notify HMRC that there is a liability. If your client has already done that, and HMRC have subsequently done nothing with the information, your client has failed in nothing.
Register him on an SA1 and if he already has a UTR then you will get an email, otherwise they issue the UTR. Did you register him and did the helpline say he was registered when he spoke to them?
He should have paid the tax, even without a reference HMRC can trace it so avoiding interest and penalties.
I registered him using sa1 middle of last year.
Tried again a few months after but was rejected saying already registered.
I agree he should have paid the tax anyway but you know what it's like, chasing someone for 6 months just to acknowledge receipt of utr only to discover at the 11th hour he didn't have it, since then he's been spending his time chasing it.
I'm mildly confused. Are you registered as his agent or is hie doing the SAR himself ? If you are registered the HMRC web site will show his UTR ( I know granny and eggs - hence my confusion)
I'm registered agent for his Ltd company. But I obviously can't get online authorisation for his SA without the personal utr.
I can submit a 64-8 but I'm pretty sure I'd have the same trouble obtaining his utr as he is having.
I left him to do the chasing because after 6 months of chasing him myself come December I was not about to sit on the phone constantly.
Surely if you submit a paper 64-8 and it's accepted on the basis of his NI number, it will show on your list, together with his UTR.
Unless I'm missing something I always thought a 64-8 was authorisation to act on or speak on behalf of, and its online authorisation which shows a client in your list? Maybe I'm wrong.
Lion is correct, they appear on your list at some point if you submit a 64-8. Assuming they have a UTR. You could get the client to give you authorisation to speak to HMRC to sort this out more quickly.
Thanks. I'm currently going with the advice previously given to set up a personal tax account and then add the SA to it, as apparently hmrc kindly display the utr number. That seems the quickest method.
As for getting to client to come in and authorise me over the phone, unlikely till I'm due to see him again next month.
They call up and give authorisation to speak to you on the client’s behalf then you call up once within 24 hours. They still won’t give you the UTR over the phone though you may be able to move it forward if the other route doesn’t work.
Unless I'm missing something I always thought a 64-8 was authorisation to act on or speak on behalf of, and its online authorisation which shows a client in your list? Maybe I'm wrong.
I did a paper 64-8 last month. The client now appears on my list.
There is, however, some additional faffing around with an extra form required for PAYE. I don't understand the need for it myself but you're probably thinking of that.
For each client we take on I get a 64-8. The reason is that if you can not get the online code request working because some of the data is wrong or no UTR has been issued it pushes HMRC to do something.
I suggest that you send a SA1 and 64-8 to CAAT and explain the problem.
Opening a personal tax account requires you to put your mobile number in and some clients object to this.
We had a similar situation a while back. Turned out the guy had entered into an IVA some time prior, and whilst his home address tallied with the HMRC records for the ID check when he phoned, all correspondence went to the IVA administrator's address.
