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Posted Tue, 22 Aug 2023 07:55:42 GMT by Jill Springbett
Dear HMRC, can you please let me know how many times I will have to re-submit these forms before you will take some action? we originally sent these on 05.10.22, and then again in 2023, and our clients have still not been able to submit their tax returns. This is causing us a lot of extra work.
Posted Wed, 23 Aug 2023 14:43:17 GMT by Julia Smolnova
Hi. I have an EU national who has been residing in the UK for 3 years is planning to receive income from a non-UK based trust. Can he apply for UTR using SA1 form without NINO. If so, what should he state as a reason for not having NINO. Thank you in advance for your assistance.
Posted Fri, 25 Aug 2023 14:32:00 GMT by HMRC Admin 25
Hi Jill Springbett,
Sorry, this isn't something we can answer as we can't access your records from this forum.
Thank you 
Posted Fri, 25 Aug 2023 14:53:40 GMT by Jill Springbett
With respect, if the *actual* HMRC system were to give a reference as it is obviously meant to do, it would be fine, but they don't: yet we are expected to provide a reference to track the applications down, and when we can't, we get nowhere, because we don't have a reference. Can I not just email the forms to someone to get them processed? Then my clients can file TRs! And *please* start to provide references...
Posted Wed, 30 Aug 2023 11:49:11 GMT by HMRC Admin 20
Hi Julia Smolnova,

You can apply for a UTR without a NINO, you will need to advise why you don't already have a NINO.

Thank you.
Posted Thu, 31 Aug 2023 07:46:15 GMT by HMRC Admin 20
Hi Jill Springbett,

There is no email address for us to provide regarding this issue.

Thank you.
Posted Wed, 27 Sep 2023 11:01:10 GMT by S Accounts
Hello guys, I am having trouble understanding exactly the process of registering a non UK Resident for self assessment and would appreciate if someone could explain this fully as it sort of seems like everyone is saying something else and after hours on the phone with HMRC Im still not sure how to go about it. The situation is that a few clients which are directors of a limited company that is registered in the UK get income in the form of Dividends from that company however they don't live in the UK therefore don't have a NiN or UTR, We need to do a self assessment for them for the dividend income they receive however they cant register on the Gateway ID as they don't have a UK address and I got told they would have to call HMRC personally and get a temporary NiN first however they don't speak English well enough to be able to do this and secondly from what I have read here then there is no need for a temporary NiN as they can process the SA1 and issue a UTR without a NiN is that the case or must they have the temporary NiN first? The second issue is when filling the SA1 can the client use a correspondence address in the UK or does it have to be his actual home address abroad? we are worried that if it has to be his actual home address then we wouldn't meet the deadline as the whole process is likely to take longer than a month and it is already the 27/09 when Im writing this. So what would be the best and quickest way to get the client issued with a UTR nr and registered for Self assessment? And are we able to fill out the SA1, SA100 and SA109 print it and send it to HMRC by post or do we have to call and request them to send it? Also we do have software which we can use to file the self assessment online if the client has a UTR number however it doesnt say on there which is the form SA109 we have a different one called 'residence status' so would that be sufficient or would we have to send the paper ones by post? Any replies on what the best course of action to take are greatly appreciated.
Posted Wed, 04 Oct 2023 13:42:22 GMT by HMRC Admin 32
Hi S Accounts,

You can register without a NINO by using the manual SA1 form and a temp NINO will be allocated once the form is processed.

Register for Self Assessment if you are not self-employed

A correspondence address can be used. Once you have the UTR, you can then send in a paper SA100 and SA109. if filing online, yes the residence status section would need to be completed as this is the SA109 part.

Thank you.

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