Paying tax without a reference number
HMRC’s administration is suffering significant backlogs, including the issuing of new unique taxpayer reference (UTR) numbers. As the payment deadline for 2021 is fast approaching, how can a payment be made if the UTR hasn’t been issued?
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New HMRC guidance on winter fuel payments
HMRC has released new guidance on the recovery of winter fuel payments. What do you need to know?
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Festive tax breaks for remote workers
You’re familiar with the tax break for Christmas parties but you now have a few remote workers, and the company will need to reimburse their travel and accommodation costs if they attend an event. Which costs count towards the tax-free limit and how can you manage any overspend?
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New process for some exports starting in Northern Ireland
Starting next month, businesses that import goods via Northern Ireland will need to change their processes. What do you need to know?
The pandemic meant that many of HMRC’s staff were reallocated, which has had a knock-on effect on various departments. One area that has been affected is the processing of the SA1 form, meaning that many taxpayers are struggling to obtain a unique taxpayer reference (UTR) number, which is required to submit the tax return and to make the payment of tax. The UTR is used as the reference for the payment of the tax liability, and is used by HMRC to match the payment to the correct taxpayer.
However, it seems inevitable that some taxpayers will not receive their UTR by 31 January 2022. If that includes you, to avoid any problems you should generate a payslip online using your NI number instead of a UTR. You will then need to send this by post with a cheque payment. The cheque should also have the NI number on the reverse. This will allow HMRC to match the payment to the account and negate any possible late payment penalty.
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