The son of a client (employed within the family company) is required to complete a tax return for 2019/20 due to income levels and child benefit claimed by his wife.
He has decided to do this himself and called this morning to say that he registered for self-assessment pre-Xmas via his personal tax account and has made a couple of follow up calls to HMRC chasing his UTR.
HMRC have told him that they cannot confirm or deny receipt of registration but that a UTR should not be expected until, first call May 2021, second call July 2021.
He says that he did not receive any 'confirmation' of SA registration. Is this the norm or should there be some sort of record that he can see within his own tax account?
Anyone else seeing this delay in issue of UTR’s?
Replies (8)
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Not seen it.
You may like to consider sending in a paper return, without a UTR together with a cheque referenced under the NI number. May save arguing about any fail to notify / late payment penalties, interest & surcharges. Send it with a 64-8 & ask for the UTR. Be prepared to deal with closing the duplicate account that will, no doubt, be created.
Edit: Just noticed that he's decided to do it all himself, clearly doesn't need your expertise or this advice.
He cannot be charged a late filing penalty if HMRC have not issued a S8 notice, which they cannot have done without first assigning a UTR. The due date for filing and payment will be 3 months from date of issue of such a notice.
That doesn't change Wanderer's observation that HMRC may still charge a FTN penalty if he did not notify them before 6 October 2020 (which judging from your question, he didn't).
I'm not convinced filing on paper will mitigate the FTN position (certainly not in law), but then you never know.
Er I also suggested paying the tax, & I believe FTN penalties are based on the tax outstanding.I'm not convinced filing on paper will mitigate the FTN position (certainly not in law), but then you never know.
He should still pay the tax due by 31 Jan if possible. I had a client do this without a UTR, I can’t remember what reference but can look it up. He will need to keep a record of the exact payment details for tracing. When you have the UTR you ask for the payment tracing team and they find the payment and allocate it.
If he isn’t sure if the application worked then file another one and it will be rejected if a duplicate.
I don’t have a PTA but there must be something on his account to show he has registered for SA?
My client made the payment online using 000000000k (so zero x 9 I think followed by k) then made a note of the reference number for the payment once made including the amount and date, time etc. and gave it to me. I then called up for it to be allocated once UTR received.
Please note that my client didn’t even have an NI number, otherwise I don’t know if she could have used her NI number or sent a cheque with the NI number on the back and a downloaded payslip.