Kevin Offer

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.

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?