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The agent for the taxpayer partnership submitted forms CWF1 (registering for self assessment if self-employed) and 64-8 to HMRC soon after the formation of the partnership.
The department confirmed it received the forms in September 2009 and advised the partners they would receive a UTR number which they should forward to the agent.
The partners did not receive the notification so the agent called HMRC and was told there was a backlog; paperwork would be dealt with as soon as possible.
The UTR numberwas not received until after the paper filing deadline of 31 October 2010 meaning it was impossible to submit the return on time.
The individual partners’ returns were submitted online in January 2011. They included partnership income details and tax was paid on the partnership profits on 31 January 2011.
The agent said the first written notification of the UTR number was...
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