UTR Rejection

I am trying to register a client for self-assessment and apply for a UTR but it has been rejected twice. The client is an overseas national who moved to the UK in 2023/24. He is retired but needs to file a tax return to claim remittance basis. However, he has been told he cannot register without a NI number despite explaining that he does not have or need one. This has also been confirmed by an HMRC officer in a phone call who flatly refused to proceed and said it cannot be done. This is despite the HMRC guidance saying it is possible to issue a UTR without an NI number and several other clients being in this position. Is there a separate department who deals with cases such as this or any suggestions how to get past the refusal to register?

Hi ,
 

You can register your client for a UTR without a NINO using the SA1 form - see : Register for Self Assessment if you are not self-employed   . Thank you .

Thanks, but that is the process used and it was rejected (twice). It has now been accepted but it does seem there are some officers who do not believe that a UTR can be issued if no NINO has been issued.