UTR no.

Hi, my wife and I moved to the UK from Hong Kong since Oct. 2023. We are both retired. I owned property in UK and I had paid the past 2 years rental income tax already. I got the UTR no. We know that we need to process self-assessment (apply split year treatment) for the tax year 2023-2024. SA109 form require to fill-in UTR no. My wife haven't got it. Is it necessary to apply UTR no. using the SA01 form? Thanks for your assistance.

Hi Wai Nang Chin,
If your wife meets the criteria for Self Assessment then yes a SA1 form would need to be submitted:
Register for Self Assessment if you are not self-employed
You can check if you meet the Self Assessment criteria at:
Check if you need to send a Self Assessment tax return
Thank you.