avatar
+6 6 votes

Paying tax if you don’t have a UTR – an update

by Tax Faculty Team on 26.01.2010 11:09 3 comments 1763 views
Topics: Personal tax, E-filing

HMRC prefers payment by cheque plus a covering letter

 

We reported that where taxpayers need to file a self assessment return but do not yet have a unique taxpayer reference (UTR), they can avoid a penalty by paying the tax due for 2008/09 by 31 January 2010.

 

In these cases, HMRC would prefer that the payment is not sent electronically. It asks for form SA 361 to be used. Taxpayers should write ‘new taxpayer’ in the box for the UTR and send the cheque, made payable to 'HM Revenue & Customs only', with the completed form to: HM Revenue & Customs, Accounts Office, Bradford, BD98 1YY.

 

Further, contrary to its usual request that a covering letter should not be sent with the form SA361, HMRC asks that a covering letter is sent with the cheque and the form giving the following information:

 

    • the client’s name
    • the client’s NINO
    • a short explanation that the payment is in respect of SA and a UTR is awaited
    • the date upon which the UTR was applied for (if known) and
    • confirmation that the application went directly to CAAT.

 

Reply