Late notification of UTR

The taxpayer filed self assessment returns for several tax years. He received a new unique tax reference (UTR) number after being made bankrupt.

HMRC sent him a 2010/11 tax return in February 2012 stating it was to be submitted by 6 April along with the necessary tax. The form was filed on 20 June and the tax paid the next day.

The taxpayer’s adviser claimed he had been unable to submit the return earlier because he did not receive the updated UTR until June 2012 despite many requests. The Revenue said it gave the adviser the number during a telephone conversation in January 2012.

The First-tier Tribunal was not satisfied the UTR was given in the telephone call: it was not clearly stated in the tax department’s note of the conversation and the adviser claimed he again asked for the UTR over the phone a month later.