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January: how was it for you?

23 February 2010 / Rebecca Benneyworth
Issue: 4244 / Categories: Comment & Analysis , Admin
Apart from a few hitches and the inevitable last-minute filers, online filing worked well this year, says REBECCA BENNEYWORTH


  • Obtaining a unique taxpayer reference.
  • Late updating of taxpayers’ online accounts.
  • Third party software needed for partnership returns.
  • Train clients to take care with their tax.

Their early February break taken practitioners turn to the next job on the horizon but before we finally leave self assessment for another year what are the lessons to be learned by advisers clients and HMRC from the most recent filing season?

This year HMRC took a different line to taxpayers who did not have a unique taxpayer reference (UTR).

The emergency UTR facility was not available nor were taxpayers entitled to file using a dummy reference as in the past.

Some agents expressed concern that they would be unable to obtain UTRs for clients who needed to file a return by the end of...

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