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No UTR - file paper or not?

No UTR - file paper or not?

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Client (new) has dividend income but has never registered with HMRC and has no UTR. 2011 is the first year that dividends have been received. The income is high enough to trigger a liability (i.e. above basic rate band).

I know we won't get a UTR till after 31 January now. Is there any advantage to filing a paper return now, or is it better to wait until the UTR comes and file online?

I am aware of the potential 'failure to notify' penalty but am hopeful it can be mitigated to a very small percentage or nil, as this is an unprompted disclosure within 12 months from a previously unrepresented taxpayer.

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By James Hellyer
25th Jan 2012 15:14

Request a UTR now and then...

Please find below some details and a link to the HMRC website for the payment details and the payment slip.

HMRC have said that if the tax is paid by 31st January 2012 that they will not levy a penalty if the SA100 is filed by 15th February 2012.


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By lizmoss
25th Jan 2012 15:31

Thanks very much, that's very useful. Do you have a link to HMRC saying that?

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By ACDWebb
25th Jan 2012 16:01

Until a return is required by HMRC

there can be no late filing penalty issue @ 31 Jan. There will be a late notification penalty issue, but that ought to be in the 0-30% band as you hope.


Once HMRC issue the UTR they will at about the same time issue a notice to file a tax retun. You then have 3 months from the notice to file being issued before a filing penalty is due

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