I am trying to help a friend. He has been working here for over 10 years, the accounts are in mess and now there are overpayments of tax. Though we have contacted a tax rep the agent auth taking forever and apperantly we can do this online with an UTR. But upon calling HMRC to request one they said there is not one on the system. I myself am an accountant though new in the UK (taking local exams) trying to understand what is the issue here, can an UTR be deleted? how can we retrieve, if possible please assist me in the right direction, thanks a lot in advance.