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dummy UTRs

is it ever acceptable to use dummy UTRs and do they work?

UK partnership includes non-resident partner (also a partnership) - presumably this non-resident entity needs to apply for a UK UTR even if profit share is nil in 17/18?

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By possep
13th Nov 2018 17:24

I have seen similar cases where the UK partnership UTR is used for the non resident entity and a WSN made. The return was successfully submitted. HMRC never asked the non resident partner to register.

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13th Nov 2018 17:42

many thanks Possep we will give that a go

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15th Nov 2018 10:58

I seem to recall that this used to be the advice, but that HMRC recently changed their stance. I'm blowed if I can track down the reference now though

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