Partnerships filing update
The process for establishing Unique Taxpayer Reference numbers (UTRs) for partnerships and for individual partners is changing with immediate effect. With immediate effectHMRC are centralising this process and all applications will be processed and handled from HMRC’s Newcastle upon Tyne office.
Partnership returns have always had to list the name, residence and tax reference (the UTR) for each partner. In the past HMRC sometimes allowed the use of a substitute UTR (usually 99999 99999)where, for example, one or more partners were not UK resident and had no UTR of their own. In future online submissions will not be accepted where one or more UTR’s are missing.
From 1 February 2009 HMRC may return any forms which include substitute UTR’s and may levy penalties when a corrected return is not submitted within the allotted time.
The new central unit will be solely responsible for issuing UTR’s going forward. In addition the new unit will respond to all requests for setting up a partnership and will act upon all new Limited Liability and Limited Partnerships registered at Companies House to ensure linkage of members in advance of filing deadlines.
The contact address for the new Central Agents Authorisation Team is:
Newcastle upon Tyne