My accountant applied for a UTR number on my behalf early August but it hasn't arrived yet. I called HMRC and was told on the system shows I should receive my UTR by February 2022. Normally this process takes about 10 days to 4 weeks at most.
The guy on the phone told me I will then have a 3 month grace period from the moment the UTR record is created to do tax return and pay the tax due.
The reason for the delay is because HMRC are currently very busy, etc. etc.
Anyone else experiencing this? The guy on the phone also said to check and call every 3 weeks in case it gets sent out early.