Can you do SA without a UTR?

AnotherJoe

Question on behalf of a relative.
Needs to do SA (their circumstances changed). Online you need a UTR however that takes time which they've run out of I'd guess.
The online SA process requires a UTR but If they send it in the post without one is that acceptable ?

Darksparkle

No you need a UTR otherwise you aren't on the SA system.

The current SA deadline is for the 2014/15 tax year, so last year. Is that the year you want to do a return for?

agrinnall

When did they receive notification to complete SA? I believe there is normally a period of 3 months from that date to complete without penalty, even if the end of year deadline is missed. That should be more than enough time to get a UTR issued and submit the return online.

AnotherJoe

They havent had notification.I was with them this weekend, husband does SA wife doesn't work . they sold a house which was a BTL, husband put his 50% on his SA but hadnt considered the wifes half.
They sold 18 months ago i think. last tax year anyway..

xylophone

Presumably the wife needs to pay CGT?

She could telephone HMRC (early in the morning) and explain that she needs to declare a gain.

TheCyclingProgrammer

You'll have extra time to submit a return of you notify HMRC now (dated from when you get the notice to file), just keep your fingers crossed they don't hit you with a failure to notify penalty as it should have been notified to HMRC by the end of October.

Darksparkle

I'd imagine there will be a late payment penalty if not paid by 1st March.

AnotherJoe

I'll tell them to write a letter perhaps? Or should they fill in the SA form, enclosed with short letter?
I printed it it out for them seems a shame to waste it :-)

Darksparkle

AnotherJoe wrote: »

I'll tell them to write a letter perhaps? Or should they fill in the SA form, enclosed with short letter?
I printed it it out for them seems a shame to waste it :-)

The deadline for paper returns was 31st October.

Better to call them to register then do it online once they have the UTR.

Cook_County

Why did the wife not file for previous years to report her share of the rental income? This sounds like more than one year of tax returns will be required.

TheCyclingProgrammer

Cook_County wrote: »

Why did the wife not file for previous years to report her share of the rental income? This sounds like more than one year of tax returns will be required.

Good point!

Although, its possible that all rental income was well within the wife's personal allowance as she does not work and therefore she had no tax to pay. HMRC can make as much noise as they want about having to register for self assessment if you receive rental income (and they do, as the guidelines on gov.uk will indicate) but tax legislation simply states you must notify them if you're chargeable to tax so there isn't necessarily any cause to worry about this...