UTR delays for partners

21 January 2011

To register for self-assessment online, the taxpayer's unique tax reference (UTR) is required. Delays are being experienced in issuing UTRs and HMRC has published guidance for agents who need to file tax returns by 31 January 2011 and have yet to receive a UTR for a partner or partnership.

HMRC have confirmed that as long as they return is filed as soon as possible after the UTR has been received, they will take a sympathetic approach.

Guidance for agents awaiting UTRs is available on the HMRC website.

Agents can make a reasonable excuse claim in relation to tax returns filed late as a result of a delay in receiving the UTR. A form for this purpose is available to download from the HMRC website.