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In issue 34 of Working Together, HMRC said unique taxpayer references (UTRs) had to be included for all partners in partnerships required to submit a UK tax return. The guidance explained that the department would no longer accept dummy or substitute UTRs for partners.
The British Venture Capital Association subsequently made representations about the impact of the change on investment partnerships with non-UK resident partners.
The Revenue agreed an exception process as an interim measure designed to bridge short-term difficulties. It will continue to apply for the tax year ending 5 April 2011, but the contact information has changed.
Paper partnership tax returns with missing UTRs for non-UK resident partners should now be sent to Coventry Non-UK Resident Partners Team, HMRC, Customer Operations, Sherbourne House, 1 Manor House Drive, Coventry CV1 2TA; tel: 02476 508612.
