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Parntnership and Self assessment has same UTR

Does Parntnership firm and partner has same UTR?

Didn't find your answer?

My question is;

Does Partnership firm and partner has same UTR?

Person was before registered as Sole trader and now in partnership. He has self utr and partnership utr same. can it be possible.

Please reply if someone has an idea about.

Regards

Aftab

Replies (10)

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By CJaneH
24th Jul 2019 11:55

Sole trader has UTR for completing SA100
Partnership has UTR for completing SA800

So should not be possible to have same UTR

Thanks (1)
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By [email protected]
24th Jul 2019 12:25

Person have got partnership tax return letter with same utr and his self assessment letter with same utr. When I have applied to get authorisation from HMRC it appears as SA authorisation.

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By Vaughan Blake1
24th Jul 2019 12:35

I would like to say that this is not possible. However, given the weird stuff HMRC do on a weekly basis, I can't be so positive!

Best to ring agent helpline quote the UTR number and see if a duplication shows up. Technically you will be authorised for both users of the UTR!

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By [email protected]
24th Jul 2019 12:51

Thank you for the answers. I will do that.

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By Bob Loblaw
24th Jul 2019 13:41

Partnerships and personal authorisations do both show up as 'SA' authorisation when you request a code, so that's not wrong.

The UTR numbers being the same seems like it is though. The only instance I've ever known HMRC to use a personal UTR in connection with a partnership is when they're chasing an individual for penalties on the partnership.

Has your client requested his UTRs from HMRC? Or are they from notice to file letters?

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By raj1234
24th Jul 2019 16:14

Should be two separate UTR's...

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By [email protected]
24th Jul 2019 15:50

I understand this both authorisations come under SA. both notices says that
Notice1: "SA: Late partnership tax return Daily penalty reminder"
Notice 2: "SA: Late tax return daily penalty reminder"

First notice has Pship. name addressed to Partner

Second notice with same utr only partner name and notice to submit tax return.

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By doubletrouble
24th Jul 2019 16:22

Would this be because each individual partner is liable to pay any late filing penalties and not the partnership.

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Replying to doubletrouble:
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By Wanderer
24th Jul 2019 16:31

Exactly right, now with the additional info the OP has just posted.

OP both the notices that you have relate to the individual, not to the partnership. It's just one of them is his penalty for the late filing of the partnership return which is charged to the individual partners.

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By rockallj
25th Jul 2019 12:59

A partnership cannot have penalties against it.
Any penalties are levied to each and every one the partners of the partnership.

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