UTR's

ANGLICANPAT

Ive filled in  SA1 forms in order to get  unique tax references  for minors  who have a small amount of CGT to pay .   It says on the online tax bumph that   you should get these back in around 10 days .   I read on a forum  elsewhere  that  the current backlog can in practice mean a wait of up to 5mths .  Obviously that would take us past the deadline .  Has anyone any personal knowledge  of how long UTR's are  taking to be issued at the moment please? 

Dazed_and_C0nfused

What deadline?

ANGLICANPAT

   We have filled in the SA1 forms to get the  UTR to enable   self assessment forms to be filled in for  the children,to declare  CGT owed  for the last tax yr . . My understanding is that they need to be in by the end of January if done online?  (The application forms  to register were sent   in before  the  5 Oct deadline )    

Dazed_and_C0nfused

You have misunderstood that.  There is no requirement to file a return until one (or a notice to file one) has been issued.

There is always a minimum of 3 months to file the return once issued.  Have a read of the front page of the SA100 on gov.uk for more information.

So if it was issued on say 20 October it must be filed by 31 January.

But if it isn't issued until say 20 November them the filing deadline is 20 February (give or take a day or two).

The payment deadline normally remains 31 January though so to ensure no interest is charged payment needs to be made by then.  If no UTR is available by then I think you would need to send a cheque with brief details so at least they tax is paid on time.

ANGLICANPAT

Right thanks, I  thought if you know  CGT is owed  that it was adults responsibility to  fill in the SA100 return for each of them , as how  would  the taxman automatically know how much profit they had made on a sale , in order to know to  send a form ?

ANGLICANPAT

Ah sorry , I see what youre saying ,    we will get  an SA100 form issued automatically  once the  UTR  is issued , and then we have the  time you described ?  Id been thinking along the lines of downloading them off the internet ahead of that . 

Dazed_and_C0nfused

I suspect you would then run the risk of getting two UTR's.

If you have complied with the notification requirement then I would just wait for HMRC to provide the UTR (and return or notice to file one).

If you get to mid January without a UTR then make sure the tax owed is actually paid and it can be allocated to the UTR later but at least you would be on time payment wise.

ANGLICANPAT

Got you. Yes, will just wait.  Hopefully arrive in time to hand over to the accountant to work out exactly what is owned and to pay on time  ! So far he wont look at it without the UTR's  and Id rather not just have to pay bill  based on my own workings out . Fingers crossed .  Thanks for the help.   

ANGLICANPAT

Thought I would update this for anyone  else waiting and wondering  if their UTR will ever come .  I sent off  the SA 1 forms  for my grandchildrens UTR's  in early October 2021 .The website said 10dys , but forums were reporting 3-5mths  .  I checked this morning just to make sure they had been received so I could update accountant  . (8am through straight away !!!! really nice lady)  I was told yes, but applications are in a queue.   They are so far behind now , that  I shouldnt send any tax owed  ahead of  31st Jan, just pay promptly after the UTR's are received  . Earliest date for me to expect now is  27th April 2022.  So 7 months delay at this point. Just glad I dont have any tax problems,  they must be a nightmare to get sorted with those sort of staff shortages and backlogs .