UTR Ebook How to get your UTR Number

Transcription

1 UTR Ebk Hw t get yur UTR Number Published by UTR.rg.uk inf@utr.rg.uk

2 1. What is a UTR Number Table f Cntents 2. Hw t Apply fr a UTR Number 3. What t d if yu have lst yur UTR Number 4. Self emplyed What yu need t knw 5. D students need UTR Numbers? 6. Hw t cntact yur lcal tax ffice 7. Template Letter 8. Frm CWF1 - Becming self-emplyed and registering fr Natinal Insurance cntributins and/r tax Published by UTR.rg.uk inf@utr.rg.uk

3 1. What is a UTR Number? A UTR number is a ten-digit unique number that is given t yu as an identificatin tag. This number will be required when yu file tax returns and whenever crrespnd with HMRC. It desn t cst anything t apply fr a UTR number and yu can apply fr ne directly with HMRC which we will utline in the next sectin f this Ebk. As there are s many tax IDs, such as natinal insurance numbers, CIS cards, and UTR numbers, it is understandable that peple ften get cnfused as t which number they actually need. If yu g t the fllwing website: Yu can input yur number int the bx prvided t see if the tax ID number yu have is in fact a UTR number. Published by UTR.rg.uk inf@utr.rg.uk

4 2. Hw T Apply fr a UTR Number D yu need t cmplete a self assessment tax return? If s, yu will typically als need a Unique Taxpayers Reference (UTR) number. Yur UTR number is prvided t yu by HM Revenue and Custms (HMRC) and is ttally unique t yu. It is the reference number yu use fr yur tax affairs and makes it easy fr HMRC t identify yu. UTR numbers are mst cmmnly needed if yu are self-emplyed. This is because the self-emplyed make up by far the majrity f the peple wh have t cmplete a self assessment tax return. Hwever, yu may als need a UTR number if yu self assess fr anther reasn (fr example if yu have prperty r investment incme). What is a UTR Number? A UTR is a, unique number prvided by the Inland Revenue s that yu can cmplete yur tax return. It is used t cmplete yur tax return and is ften used fr crrespndence with the Inland Revenue. It has ten digits (fr example, ) and yu will find it n yur Tax Return, yur Ntice t File a Tax Return r n yur Statement f Accunt. It may als be n ther dcuments. Hw t apply fr a UTR Number If yu d nt have a UTR number, it is easy t btain ne. If yu are ging t be self-emplyed, yu can apply fr a UTR number as part f the prcess fr registering as self-emplyed (see the sectin belw). If yu d need a UTR number, yu shuld cntact yur lcal Tax Office t btain ne. Bear in mind that yu can nly d this by telephne r in persn. As yur UTR number is cnsidered sensitive infrmatin, it will be sent t yu in the pst. Registering as self-emplyed It is imprtant t let HMRC knw that yu are setting up as a self-emplyed persn as sn as pssible. Even if yu already fill in a tax return each year, yu shuld let them knw that yur emplyment status is changing. If yu d nt tell HMRC as sn as yu begin selfemplyment yu may have t pay an initial penalty. Yu can register as self emplyed: nline (thrugh the HMRC website) by cmpleting the frm CWF1 (attached at the end f this Ebk) Becming selfemplyed and registering fr Natinal Insurance cntributins and/r tax by calling the Newly Self-Emplyed Helpline n When yu register t becme self emplyed, yu will autmatically be allcated a Unique Taxpayers Reference number (assuming yu d nt have a UTR number already). Published by UTR.rg.uk inf@utr.rg.uk

5 3. What T D If Yu Have Lst Yur UTR Number If yu want t file yur tax return nline, r yu have a query abut yur self assessment tax return, yu will generally be asked fr yur Unique Taxpayers Reference (UTR) number. This is a number that is unique t yu and is prvided by HM Revenue and Custms (HMRC) when yu register fr self assessment. Hwever, it is easy t lse r mislay yur UTR number. Our guide gives yu advice n where t find yur UTR number and wh t cntact if yu lse it. Finding yur UTR number If yu can t remember what yur UTR Number is, there are varius places where yu may be able t find it. These include: Yur Welcme t Self Assessment letter (SA250). This letter explains the imprtance f the UTR, yur need t retain it, stre it securely and hw it is used by HMRC fr reference purpses Yur tax return if yu have a cpy f yur tax return, yur UTR number shuld be n this Yur Ntice t File a Tax Return if yu submit yur tax return nline, yu will generally receive a reminder that yur self assessment tax return is due. This is yur Ntice t File. Yur UTR number will be fund n yur Ntice t File dcument Yur Statement f Accunt yur UTR will als appear n yur HMRC statement Yu will ften als find yur UTR number n ther HMRC crrespndence; fr example any payment reminders r ther frmal letters. What t d if yu have lst yur UTR number If yu cannt find yur UTR number n any f yur HMRC crrespndence, yu shuld get in tuch with yur lcal Tax Office. Yur Tax Office will be able t lcate yur UTR number fr yu after yu have passed a number f security checks. Fr cnfidentiality and security reasns, yur UTR number will be sent t yu via the pst. Yu wn t be given yur UTR number ver the telephne r via fax. If an agent (an accuntant, fr example) is dealing with yur tax affairs, the same security rules apply. Agents are nrmally expected t btain a UTR number frm yu directly, althugh there is a dedicated number at HMRC they can call if yu d nt have lst yur UTR number. Agents will have t have frmal authrisatin frm yu and pass security checks. Again, the UTR number will be cnfirmed in writing by pst. Published by UTR.rg.uk inf@utr.rg.uk

6 4. Self emplyed What yu need t knw If yu want t receive a UTR (Unique Tax Payer) reference number yu may need t register as self emplyed with HMRC. Once yu have registered as self emplyed a UTR number shuld be sent within a few weeks. In this article we utline the prcedures t register as self emplyed: Hw t Register There are three ways in which yu can register as self emplyed: 1. Online - This is the quickest and easiest way t register. It allws bth sle traders (a business wned and perated by ne persn) and partners frm a partnership t apply with HMRC as self emplyed. 2. By Phne - Yu can als register by telephne as self emplyed in rder t receive yur UTR number. Yu can call anytime between 8am and 8pm n the newly self emplyed helpline. Their number is: Remember t have all the dcuments belw t hand. 3. By Pst If yu d nt want t apply nline r by phne yu can cmplete CWF1 (fund at the end f this Ebk) Becming self-emplyed and being registered fr Natinal Insurance cntributins and/r tax. Yu can then send this frm t yur lcal tax ffice. Infrmatin Yu will need t Register as Self Emplyed and T get yur UTR Number If yu are registering t becme self emplyed by phne r nline, yu shuld have all the fllwing infrmatin t hand t avid yur registratin timing ut: Yur name Yur address Natinal Insurance number Yur date f birth A cntact telephne number A cntact address The date yur started as self-emplyment The type/nature f yur business Yur business address Yur business telephne number UTR number if yu were previusly being Self Assessed The business s UTR if yu are jining an existing partnership Published by UTR.rg.uk inf@utr.rg.uk

7 5. UTR Numbers fr Students Many students wrk n a self emplyed basis and as a result may need a UTR number. If yu have wrked as a self emplyed student in previus years, The first thing that yu shuld d is t determine if yu have ever applied fr ne befre. If yu have cmpleted a tax return previusly, then it is mst likely that yu will have ne. Check the tp left crner f yur tax return and yu will see a ten digit number. If yu cannt find yur tax return, yu can als lk at any statements that yu have received frm HMRC and any ther crrespndence that yu might have received frm them. If after lking thrugh yur dcuments and tax returns and yu still cannt find it, simply call yur lcal tax ffice and ask them fr yur Unique Tax Reference and it will be sent t yu within a few days. If yu have never had a UTR number and yu have just started wrking as a self emplyed student fr the first time in yur wn business, then yu are required t register fr a UTR number immediately. Once yu apply fr it, yu shuld receive it within a few weeks frm HMRC (usually fur weeks). It is imprtant t nte that whether r nt yu are a student, it is extremely imprtant that yu keep yur UTR number in a secure place. And althugh yu might nt be having much mney, it is still imprtant that yur privacy is maintained. D nt let peple access it. This is because if they d, they may be able t access yur recrds, smething that is very private and cnfidential. Yur UTR number is s cnfidential that the tax ffice will nt send it t yu thrugh r n telephne, and will nly d it thrugh the mail. Published by UTR.rg.uk inf@utr.rg.uk

8 6. Hw t cntact yur Lcal Tax Office If yu have a questin abut yur UTR number that may nt have been cvered in this Ebk r a questin that is specific t yu, yu can cntact yur lcal tax ffice wh shuld be mre than happy t help. Yu can either call, write r g t yur lcal tax ffice in persn. T find the lcatin f yur lcal tax ffice yu can g t the fllwing web page: Enter either yur pstcde r pst twn int the bx at the bttm f the page and the site will tell yu bth the phne number and address f yur lcal tax ffice. Published by UTR.rg.uk inf@utr.rg.uk

9 7. Template Letter Belw is a template letter which yu can use t write t yur lcal tax ffice. The letter has been written fr smene wh has lst their UTR number. The cntents f the letter can be changed t meet yur circumstances: < YOUR ADDRESS> < YOUR PHONE NUMBER> <DATE> Human Resurce/Payrll Manager <PREVIOUS EMPLOYER S ADDRESS> Dear Sir r Madam, I am writing t request a cpy f unique tax payer Reference (UTR) as I need this t cmplete my tax return fr the current year. If yu wuld be s kind as t send the UTR number t the abve address at yur earliest Cnvenience. Yurs faithfully, <SIGNED> <YOUR NAME> Published by UTR.rg.uk inf@utr.rg.uk

10 Becming self-emplyed and registering fr Natinal Insurance cntributins and/r tax Yu must tell us immediately when yu start self-emplyment s we can arrange t cllect Class 2 Natinal Insurance cntributins; yu need t pay them t prtect yur rights t State Pensin and ther benefits. T tell us abut yur self-emplyment phne ur helpline fr the newly self-emplyed n , r yu can cmplete this frm and return it t the address verleaf. T tell us nline, g t and select Register as self-emplyed. The best way t pay is by Direct Debit. Just fill in the applicatin frm and send it t us. Our autmated cllectin prcess will give yu peace f mind that yur future rights are prtected. Nt paying yur Natinal Insurance cntributins puts yur right t benefits at risk. If yu are late telling us abut yur self-emplyment, yu may attract a penalty. Please tell us the reasn fr any delay in the Additinal infrmatin bx verleaf. Please cmplete this frm in capital letters, taking particular care t cmplete the questins with this symbl Abut yu Title enter Mr, Mrs, Miss, Ms, r ther title Abut yur business When did yu start wrking fr yurself? DD MM YYYY Surname r family name What srt f self-emplyed wrk d yu d? First name(s) Yur date f birth DD MM YYYY Previus surname (if applicable) Date f name change DD MM YYYY If yu intend wrking as a subcntractr in the Cnstructin Industry yu must be registered with the HM Revenue & Custms Cnstructin Industry Scheme. T find ut hw t d this phne the CIS Helpline n Please tick this bx if yu are a Share Fisherman. Otherwise leave blank. Please tick this bx if yu are n the New Deal 25+ scheme. Otherwise leave blank. What is the name f yur business? Yur Natinal Insurance number Business address If yu d nt have a Natinal Insurance number please tick the bx If yu were previusly self-emplyed please tell us yur mst recent tax reference. It will be the ten-digit reference (the UTR) in the tp left-hand crner n page 1 f yur Tax Return. Pstcde Yur business phne number if different frm yur cntact number Yur address What is yur psitin in the business? Fr example, sle trader, partner D yu have any business partners? Pstcde N Yes Yur daytime cntact phne number If yu have business partners they als must register. Business partner s name If yu are nt a UK resident, and have cme t the UK frm abrad within the last 12 mnths, please tick this bx Business partner s Natinal Insurance number CWF1 Page 1 HMRC 03/09

11 Yur business cntinued Business partner s address VAT Please read the nte abut VAT in leaflet SE1Thinking f starting yur wn business. If yu wuld like a VAT 1 Applicatin fr registratin frm tick the bx Starting up in business guide Pstcde If yu have mre than ne partner please write their names, addresses and Natinal Insurance numbers in the Additinal infrmatin bx. If yu are jining an existing business partnership, please prvide the partnership tax reference number Please tick the bx if yu d nt want us t send yu a cpy f SE2 Giving yur business the best start with tax after yu have registered. Yu can als find it at Signed If yu are ging t d all the wrk fr ne persn r firm, yu may be an emplyee. Fr mre infrmatin yu can: phne the Self Assessment Helpline n r g t any HM Revenue & Custms ffice. If yu are, r will be, ding all yur wrk fr ne persn r firm, please enter their name and address Date DD MM YYYY Additinal infrmatin Full name Address Pstcde Hw t pay yur Class 2 Natinal Insurance cntributins (NICs) Fr tax year self-emplyed Natinal Insurance cntributins are 2.40 per week. T arrange payment f yur Natinal Insurance cntributins fill in frm CA5601 Applicatin t pay self-emplyed Natinal Insurance cntributins (NICs) by Direct Debit. If yu are unable t pay by Direct Debit we will arrange t send yu a bill every 13 weeks. These will be issued in January, April, July and Octber. If yu expect yur incme frm the business t be belw 5,075 fr the tax year 6 April 2009 t 5 April 2010 yu may nt have t pay Natinal Insurance cntributins. If yu wuld like mre infrmatin n the Small Earnings Exceptin (SEE) tick the bx. Emplying smene else If yu are thinking f taking smene n, r already emply smene else, please phne the New Emplyer Helpline n r tick the bx and we will send yu mre infrmatin. Please send the cmpleted frm t: Natinal Insurance Cntributins Office Central Agent Authrisatin Team Bentn Park View Newcastle upn Tyne NE98 1ZZ r take it t any HM Revenue & Custms ffice. Fr fficial use nly System Actin Cmplete NIRS TBS SA Page 2