We have had a few cases recently of (individual) clients appearing more than once on our online client list, with separate UTRs - one being the expected UTR as on our systems and which has been in use for years, and then another one with a "new" UTR. On phoning the monkey-level help system they advise that the new UTR is to be used from 06 April 2009 (but have no idea why).
If the new UTR had been created in error and one of them had to be closed down then I would have thought it more sensible to close down the new one. But it looks as though it was done deliberately. Any similar experiences out there?