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Partnership UTRs

Partnership UTRs

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Hello,

I have recently taken on a new client - a husband and wife partnership (sole-traders). They appear to each have a different UTR number for their partnership as well as an individual UTR number for their SA. This doesn't seem right, but this is the first partnership that I've worked with. Can anyone please shed some light on this and offer some advice.

Many thanks

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By johngroganjga
11th Mar 2014 11:52

The partnership will have its own UTR.  That will be different from the UTRs of its partners.  That is as it should be.

Your heading suggested to me that you were saying that one partnership had two different UTRs at the same time.  If that is the case, that is certainly not as it should be.  But perhaps that is not the case after all.

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By K81
11th Mar 2014 11:52

Not correct

This is not correct.

 

What occasionally happened in the past, before forms SA400 & SA401 were introduced, is that some HMRC employees with less experience would open a  partnership record for each partner!

I spent too much of my time contacting HMRC to close duplicate records.

 

You need to find out which UTR the partnership returns have been filed on & then request HMRC close the other one.

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By Kirkers
11th Mar 2014 11:54

The partnership will have it's own UTR, and the partners with each have their own because you're having to fill 3 different tax returns - one for each partner and one for the partnership..

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By jam2
11th Mar 2014 12:01

Many thanks. That's as I thought it should be. Yes at the moment the partnership has two different UTR numbers, as well as the partners own numbers. I'll get on to HMRC to see why and get one closed down.

Many thanks for your quick responses.

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