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Posted Mon, 03 Jun 2024 08:16:54 GMT by Tom
I have a partnership with my wife and have recently started a new business partnership with my wife in a completely different field of business. I wanted to ask if each partnership needs to have it's own UTR?
Posted Thu, 06 Jun 2024 08:47:07 GMT by HMRC Admin 25 Response
Hi Tom,
Yes, a new UTR would be needed for the new partnership. 
Please see guidance here:
Set up a business partnership
Thank you. 

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