Tax Returns

[Herr Tubthumper]

UTR AKA unique taxpayer reference is more unique than your NI Number

?? Does this mean someone else might have the same NI number as me?

 

[Shropshire Seagull]

I too have had a HMRC letter about my mum, reducing her tax code because of projected savings interest. Thing is, she's in a care home and is burning through her savings to pay for it. Coupled with reducing interest rates, there's no way she'll be getting similar interest in 24/5 or 25/6.

Does anyone know if I have to register a separate UTR in her name (I have Power of Attorney) and go online to change the tax code?

You don't "register" a UTR, HMRC assign each individual with a UTR as it identifies the tax payer uniquely.

With PoA I think you can create a gov.uk gateway access in mum's name and login as her.

 

[Shropshire Seagull]

?? Does this mean someone else might have the same NI number as me?

Yes it is / was possible for duplicate NINOs!

There were duplicates around but the occurance was very very low. But enough for HMRC to create UTRs

I think it was a legacy of pre computerisation so there may not be many, if any, now.

25 years ago when i started at IR it was an issue. I think the switch to UTR happened about the time IR merged with HM Customs and Excise to become HMRC.

Edit: I was wrong, UTRs came in 2009 for tax returns on partnerships, I left (first time) in 2007, the HMRC merge was 2005.

 

[East Staffs Gull]

Yes it is / was possible for duplicate NINOs!

There were duplicates around but the occurance was very very low. But enough for HMRC to create UTRs

I think it was a legacy of pre computerisation so there may not be many, if any, now.

Indeed. I used to be involved with a pension scheme that had two members with the same NI number. Caused a few problems with data interfaces, as NI numbers were used as a unique member identifier. We didn’t have access to their UTRs.

 

[Gazwag]

No I didn't think it was possible. My friend is just getting the wrong advice from a 'company' re tax. I've read an email from the company that said he should change his UTR to separate tax years. I've said the clue is in the name it's a 'Unique' tax payers reference & it can not be changed.
I'm trying to help him out but I am at a loss as to how changing your UTR can possibly separate tax years. It's an IVA thing & somehow they've told him he's not liable for tax in the past couple of years even though his SA says he clearly is. I don't understand how the IVA company are saying he isn't liable for any tax in the couple of years after he did his IVA. HMRC don't just say 'don't worry about it for a couple of years' even if you've earnt millions (earning millions hasn't happened). Needless to say his tax bill is wracking up by the day with interest etc. I don't even know where to start working it out for him.

Quite a few years ago I can remember a client having two different tax accounts, so two different UTR's due to an IVA. I cannot remember the exact circumstances but he was definitely given a new one for his continuing Self employment, it may have been 15 years or so ago though.