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We have a number of clients on whose behalf we complete a form R40 each year. All of the information is entered on IRIS software and a paper form R40 is produced in the normal way. Forms R40 cannot be filed electronically and all forms R40 are processed manually by HMRC.
We have asked HMRC for a unique taxpayer reference (UTR) for each of these clients so that we can file a form SA100 electronically. This will save us time, mailing costs, and also save HMRC processing costs. However, HMRC say 'no'.
Can we insist on a UTR for each taxpayer?
We have a number of clients on whose behalf we complete a form R40 each year. All of the information is entered on IRIS software and a paper form R40 is produced in the normal way. Forms R40 cannot be filed electronically and all forms R40 are processed manually by HMRC.
We have asked HMRC for a unique taxpayer reference (UTR) for each of these clients so that we can file a form SA100 electronically. This will save us time mailing costs and also save HMRC processing costs. However HMRC say 'no'.
Can we insist on a UTR for each taxpayer?
Query T16 931 — Frazzled.
Reply by Jim:
I have had a similar experience over the past couple of years where HMRC insist upon issuing annual forms P810 ('Tax Review Form') and P87 ('Tax Relief for Expenses') for a certain client. The time involved in manually...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
