no UTR received

W_Wonka73

Hi there. I split with my partner last year and ended up moving out the marital home. I lovingly got dumped with several months worth of letters early Jan this year that she had been holding on to ( obviously to successfully cause me grief ). Amongst them was HMRC asking me to fill in self assessment for 17-18 tax year as I was a shade over the 50k mark. Can't excuse my own naivety as I should've just called HMRC around the time of our split to find out what I needed to do but my head was a little messed up for a while. Anyway, I got my mail then 14th Jan I applied for a UTR number. After completing it said it was successful but I had no reference or email confirmation. Website says 10 days to come so I knew I'd be coming in late but still within 31st Jan deadline.
I've still not had UTR and called them, they said I wont get this until 4th Feb which 21 days after my request ( online says this is if you're abroad only ). this means I will get a late payment fine.
Can I appeal this fine ?? What are the changes of a successful appeal based on previous people's experiences?

01afraser4

Hi W_Wonka

You can find information regarding appealing late filing and late payment penalties at:

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/680388/SA370_Notes.pdf

From what you have said, according to the accompanying notes it appears you would avoid any late payment penalty if you pay any tax you owe within 30 days of the payment deadline.

Payment deadline: 31st January + 30 days = 2nd March (5% of any tax owed will then be applied as a penalty if it remains unpaid).

So, assuming you submit your return and make payment as soon as you receive your UTR then this should avoid the late payment penalty.

However, please note that you may be liable to a penalty for failing to notify HMRC that you became liable to pay tax on time. Further information regarding this can be found at:

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/677811/CC-FS11__01_18.pdf

I hope this helps.

Dazed_and_confused

Amongst them was HMRC asking me to fill in self assessment for 17-18 tax year as I was a shade over the 50k mark

Anyway, I got my mail then 14th Jan I applied for a UTR number.

What exactly was the first letter? If it was a notice that you needed to file a return then a UTR should already exist (and be included on the notice to file) and there would be no need to request one.