HMRC update on registration for Self-Assessment and issue of UTRs

24 Nov 2021

We are sharing the following message on behalf of HMRC:

“Where Self-Assessment registration forms are completed fully and all details match the information held by HMRC, UTRs will normally be issued within 10 days.  The exception to this is registrations submitted between mid-February and April, which are held and issued during April, following the start of the new tax year.

Where forms are not completed fully or data does not match that held by HMRC, these will be reviewed clerically which may cause a delay.

We are now working through the stocks of post and clerical interventions that built up over the past year, as we prioritised delivery of the government’s COVID-19 support packages, the UK’s smooth transition from the European Union and the essential services that keep the tax system running. We are now seeing steady reductions in clerical registrations, and these reductions will continue in the coming weeks, following which we will continue with our best endeavours to keep these within acceptable levels.

We understand the frustrations of customers and agents who are waiting for us to get to their individual enquiry, and we are sorry that we can’t get to everyone more quickly. In addressing our work queues, we’ve prioritised our initial efforts where we can protect livelihoods and put money in the pockets of our customer groups in greatest need.    

Customers who have advised HMRC that they are liable for Self-Assessment by the deadline of 5 October following the end of the tax year in which Self-Assessment criteria was first met, will have 3 months and 7 days from the date on the SA250 Welcome Letter to submit their return and any payment due. 

HMRC are unable to provide agents with UTRs in advance as these are system generated and issued as part of the registration process.”