Taxation (Cross-border Trade) Bill: legislating for the UK‚ s future customs, VAT and excise regimes - CIOT comments
With the 31 January payment date imminent agents and taxpayers (Trustees and Personal Representatives) who have been unable to obtain a UTR may nevertheless wish to pay the tax due, to minimise interest and late payment surcharges.
HMRC‚ s current process for dealing with unsolicited returns depends on whether or not a cheque is received with such a return.
Return and no Cheque ‚ HMRC will ask the taxpayer to register on TRS and advise that they will deal with the query/return once registered. When contacting the taxpayer/agent HMRC quote the Debt Management System reference to enable them to link further correspondence to the payment. Return with Cheque ‚ HMRC will ask the taxpayer to register on TRS and advise that they will deal with the query/return once registered. HMRC bank the cheque and when they contact the taxpayer/agent they quote the relevant reference to enable them to link the cheque with the correspondence and the UTR. For further information please see guidance set out on GOV.UK.
Alternatively, where no UTR has been issued the taxpayer/agent may send a cheque (without a paper return) to HMRC Direct, BX5 5BD. The covering letter should explain the TRS difficulties the taxpayer/agent has experienced in obtaining a UTR. The taxpayer/agent should also keep full details of the cheque so that it can be traced in case there are difficulties subsequently with matching-up. Meanwhile HMRC will deposit the cheque in a suspense account so that, once the UTR is issued, it can be matched up.