A UTR Number

jimbooo_2

Thanks for the reply. I did check the guidance notes but they were no help at all.

I haven't been declared bankrupt or anything so that's okay.

I am a bit worried, though, because I recently got a "self employment query" letter from the NI contributions office, asking if I have been continuously self employed since I first became self-employed (the first business, over 2 years ago) even though I *definitely* told them when I ceased trading :huh:

I hope they don't mess things up and assume I've been self-employed all this time...

System

jimbooo wrote: »

I have a question: Does the UTR change from one period of self-employment to another? For example, different businesses in different years? Or is it just linked to the individual, and stays the same no matter how many businesses they set up?

I'm applying for WTCs and the form asks for my 10-digit tax reference. But I don't see why they'd want the tax reference from a business that ceased over a year ago???

My instinct is to just put it down anyway, but I don't want them to think this is the same business, or that I've been self-employed this whole time.

The UTR only changes if you were previously self-employed and then bankrupted.

The Tax Credit form only wants the UTR if you have said that you are self-employed. If you are no longer self-employed then there is no reason to enter anything in that section. It does mention that on page 11 of the guidance notes.

jimbooo_2

I am self-employed, though.

I just haven't been continuously self-employed. There was a gap of about a year. This self-employment is different from the last one.

I'm more confused than ever, now.

It does say that if I haven't filed my first tax return yet I can just enter the date I became self-employed. But then I'm thinking, does it mean my first tax return *ever* (which I have), or my first tax return *for this business* (which I have not)?

System

Have you continuously filed tax returns? If so then you don't need to enter a date.

TCO really don't care what your particular type of self-employment is they just want to know if you are employed, self-employed or unemployed. The reason they ask if someone has a UTR is to confirm that they are genuinely registered as self-employed with HMRC and not making a fraudulent claim. You don't have to supply a date because you have a UTR and have filed tax returns in the past.

Where the claimant does not have a UTR they ask for the date the self-employment commenced and if the claimant does not register and obtain a UTR then they will have complaince in TCO and HMRC chasing them for tax returns and detailed proof of income expenses etc.

jimbooo_2

Ah, okay. Thanks for explaining that to me. I haven't filed last year's tax return yet, but I was self-employed at the start of the last tax year, so I suppose I'll just put my UTR number.

But judging by the "self employment query" letter I got from the NI contributions office, I've confused them enough already, so I hope this doesn't make things worse...