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Posted Thu, 22 Sep 2022 12:58:06 GMT by bmc
I became a tax resident in 2021-22, but I was not a tax resident before. I submitted the SA1 online. My income is my pension, and the amount was lower than the Personal Tax Allowance, so I do not need to pay the tax this year, and HMRC does not issue a UTR number to me. But.... I meet the split year case 8 condition, so I have to claim a split year in2021-22, I need a UTR number to fill the Form SA109. Can I get UTR number in another way? or Can I submit SA109 with no UTR number?
Posted Fri, 23 Sep 2022 15:36:17 GMT by HMRC Admin 20
Hi bmc,

You need the tax return to submit SA109 in order to claim split year treatment and as such need the UTR.

Self Assessment tax returns

Thank you.
Posted Sun, 25 Sep 2022 14:00:12 GMT by bmc
I have gone through the webpage 'Self Assessment tax returns' and I understand that need the UTR. The spot of the problem is: 'I have no UTR, how can I finish Form SA109?' I need to claim a split year in 2021-22. I have submitted the SA1 online but I have not received the UTR number. The first line in Form SA109 is asking for my UTR number. I have no UTR number, so I cannot finish the SA109 form. Please give me advice again, thank you.
Posted Tue, 27 Sep 2022 14:22:35 GMT by HMRC Admin 17

You cannot complete the tax return without the UTR so you will need to wait until this has been allocated to you before you finish the tax return -

Sa100 and Sa109.

Thank you.

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