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Posted Thu, 30 Nov 2023 15:33:48 GMT by Kam Pang Lam
Dear Sir/Madam, I am a non-UK resident of tax year 2021-22 and I got UK rental income, thus I have a UTR & NRL last year. I moved to UK and become UK resident for 2022-23 tax year. How can I combine the current UTR number to my Gateway account? And I will apply work in UK construction industry with CIS, then How can I apply the CIS with my existing UTR ?
Posted Mon, 04 Dec 2023 11:53:20 GMT by HMRC Admin 19

Your existing UTR will not change. You will keep it for life, in most circumstances.  

Your rental income will still be declared on SA105 and self employment on SA103. To register as self employed, please contact the National Insurance.

National Insurance: general enquiries

They will only register you if you have a valid National Insurance number (NINO). If you do not have a valid NINO, you will need to apply for one:

Apply for a National Insurance number

Your current gateway account should not change.

Thank you.

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