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How many unique tax references are normal?

How many unique tax references are normal?

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I have been self employed for many years and as such have a unique tax reference number. This is used for my self assessment returns and also for VAT when we reached the threshold about eight years ago. On employing our first member of staff two years ago I received a different number which we use for our online reporting of PAYE. Today in the post a letter from HMRC arrived informing me that I would have to fill in a tax return and my unique tax reference was at the top of the letter, totally different number to the others, and that they would contact me after April with further details. Before tackling the dreaded 0300 number I wondered if anyone else has received a new reference number or is this a glitch?. Should I just wait until April and see what transpires?

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By bernard michael
21st Dec 2015 15:24

If you undergo any form of insolvency you will be issued with another UTR. HMRC have been known to mistakenly believe this has happened and issue a 2nd number. The UTR relates to an individual and not a PAYE scheme so what the other one is I know not

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By SteveHa
21st Dec 2015 15:28

Your personal UTR will be a 10 digit number (all numbers, no other characters)

Your VAT registration number will be a 9 digit number (again, all numbers)

For PAYE you should have two references:

The PAYE ref in the format NNN/??????? wher NNN represents a 3 digit number, and ??????? may be any combination of numbers and letters

The Accounts Office reference in the format NNN/PXNNNNNNNN where NNN is the same 3 digit number as above, P is actually "P", X is any letter (not number) and NNNNNNNN will all be numerical.

You should only have one of each (except as above), if you have more then you will need to speak to HMRC to have the duplication fixed, I'm afraid.

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By sharonm1
21st Dec 2015 16:02

Second UTR

One of our client's was sent a UTR letter in October completely out of the blue as she's been self-employed, and we've been submitting her returns, for years. We thought it was a blip and called the agent helpline who couldn't see any reason why it had been sent and said they'd cancel it. This week she's received a letter from HMRC saying that as she was self-employed she would need to pay Class 2 and they'd be setting her up with a new UTR for her self-assessment returns. Another call to the agent helpline and it seems they didn't cancel the other new UTR let alone any possible third one. They also had the gall to tell me they didn't have our agent authority because I gave her national insurance number and it took them straight to UTR number two instead of the one she's been using all along! I wonder if this is a result of the change to payment of Class 2 although she's the only one - so far.......

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By lesley.barnes
21st Dec 2015 17:15

I've received a second and third UTR!

I've received two additional UTR's in the last couple of weeks and I've received one for a client who has been self employed for a long time. The explanation I received was that I must have more than one NI number ?? Its been referred to the back room for someone to get back to me because the person answering the phone didn't know which one I should use in future  Sounds like they have perhaps been merging some systems perhaps self assessment and NI. Will I get three pensions when I retire or as I fear none?

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By cparker87
21st Dec 2015 23:34

An accountant is worth it just for the time saving of calling that 0300 number. Call one.

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