Company UTR changing

If a company is struck off and restored, does the UTR change?

Didn't find your answer?

Question mostly covered in the title and summary. 

Sorting out historical issues for a client that are partly their fault and partly down to a bad adviser. Company was struck off by Companies House for failure to file a confirmation statement. Administrative restoration subsequently applied for prior to them coming to us. 

I have a copy of an HMRC letter pre-dating the strike-off showing a UTR. Attempting to submit corporation tax returns states the UTR fails checks. Attempting to register as agent using that UTR does not work, even trying former registered office postcodes. 

Does striking off and restoration change the UTR? If so, how would we go about getting the new UTR, as HMRC appear not to be sending normal CT letters to the client?

Replies (9)

Please login or register to join the discussion.

By Roland195
04th Dec 2023 15:52

No, not that I am aware. This may be related to the fact that HMRC did not object to the strike off though.

Thanks (1)
Replying to bettybobbymeggie:
By stepurhan
05th Dec 2023 11:36

Not tried that before. Submitted a request so now we play the waiting game.

Also going to save that link for future use. Thanks for that.

Thanks (0)
By Duggimon
05th Dec 2023 09:48

Have you tried [shudder] calling the corporation tax helpline to see what they can see from their side? It might be as simple as someone at HMRC ticking a box to say the company exists and is active.

Thanks (2)
Replying to Duggimon:
By stepurhan
05th Dec 2023 11:28

Not that desperate yet, but it is on the list of things to try. Just wanted to confirm if a change was expected first.

Thanks (0)
By Maslins
06th Dec 2023 09:37

With my MVL Online hat on we've wondered this, though not got a cast iron answer.

When appointed as liquidator we submit £nil CT return for brief dormant period between last trading one the client's accountant submitted and liquidation start date. 99% of the time this is fine.

However, we've noticed for clients that have previously been struck off (not that uncommon, where people leave their dormant company sitting there just in case they want to use it in future, refuse to pay an accountant as it's not doing anything), these submission attempts get rejected.

When we've got letters with the UTR, it seems to still be the "old" one, ie what we've tried to submit with.

We've ended up calling the HMRC helpline and getting them to agree to mark the periods as dormant their end, so no CT return expected. Doesn't answer your question...but you have my sympathies, you're not alone in having issues/confusion on this. Of course what we've done won't work if the company continued to trade!

Thanks (1)
Replying to Maslins:
By stepurhan
06th Dec 2023 13:16

Thanks for sharing your wider experience.

My suspicion is that the HMRC records did not flag the company as active again when it was restored. That might mean my use of the link above doesn't produce anything, or it might prompt HMRC to make it active again.

I will try to remember to report back here when (if?) I get a resolution.

Thanks (0)
By David Hartley
07th Dec 2023 09:14

We had this recently and had to call to get the case reactivated, kept same UTR and reappeared on our agent services account automatically once it was but we couldn't file the CT600 until the above was done as failed to recognise the company at the HMRC end. A process HMRC perhaps ought to look to improve....

Thanks (0)
Replying to David Hartley:
By stepurhan
07th Dec 2023 09:37

Add it to the list of processes they need to improve.

Thanks for the insight. Looks like I might have to call after all. :-(

Thanks (0)