A client has asked me to register an LLP for them with two corporate members and no individuals.
Corporation tax helpline refer me to agent helpline. Agent helpline refers me to corporation tax.
Where should I be going to be able to get a UTR - its not at all clear
OK - for those who want to know the answer to how to register an LLP to get a UTR where there are only corporate member you need to do the following (I can confirm that this has worked):
- Get hold of form SA402 - Registering a Partner for self assessment who is not an individual and send it in
- Several weeks later, if it has not turned up, call the agent helpline and explain that this falls between the cracks in HMRC. Not really a self assessment for individuals issue but certainly not a corporation tax issue. Eventually they will send the call through to the tech team who will be able to, after much effort, find the said LLP, confirm (hopefully) that a UTR has been created, and get them to send the UTR to the registered address.
That was quite a lot of effort to actually achieve this but the key is form SA402