Forms without NI number and UTR will be returned
HMRC have identified a potential risk of identity fraud in the completion of form 64-8 and registration for self assessment.
The form must be completed as fully as possible: the Revenue says a specific area of danger is where the form is submitted without a National Insurance number or unique taxpayer reference (UTR).
Forms received by HMRC after 1 December 2009 without these details will be returned to agents.
Previously, forms with the 'If UTR not yet issued' tick-box completed had been accepted, but in future, the taxma will insist on the completion of form SA1 or CWF1 before creating a self assessment record.
