Partnerships waiting for UTR numbers
HMRC have published an update relevant to partnerships that are waiting on Unique Taxpayer References (UTRs) for new partners.
HMRC is aware that some existing partnerships may still be waiting for UTRs for new partners who need to submit a timely, fully complete, partnership return by 31 January. This is also an issue for some individual partners’ own tax returns where they are required to quote their partnership UTR on their tax return.
This update is relevant to partners and partnerships who:
- Chose to file a paper tax return and applied for a UTR in plenty of time to meet the 31 October deadline, but did not receive the UTR in time.
- Must file paper returns because the circumstances fall within the HMRC list of ‘specials and exclusions’ and HMRC has agreed that they will be unable to file online but have until 31 January 2011 to file a paper return.
- File online and expected to do this by 31 January but are still waiting for UTRs.
Taxpayers who are unable to file tax returns due to a delay in receiving a UTR can submit a ‘reasonable excuse’ claim. The claim should include details of when the UTR was requested, when the UTR was received and the date the completed return was filed. Each specific case will be considered on its merits. However, HMRC will treat claims sympathetically where the completed return is submitted without any unnecessary delay once the UTR has been received.