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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Sole trader has UTR for completing SA100
Partnership has UTR for completing SA800
So should not be possible to have same UTR
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!
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?
Would this be because each individual partner is liable to pay any late filing penalties and not the partnership.
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.
A partnership cannot have penalties against it.
Any penalties are levied to each and every one the partners of the partnership.