My husband, up until last year received an SA200 to fill in and send off. Some years ago we were in an IVA and he was given a temporary UTR and did his accounts online (I never understood that). However, some years ago he reverted back to his usual UTR. Unfortunately now he is unable to do his accounts on line, because his old UTR is still in the system. We have written to HMRC twice (no reply), tried to call (hours waiting on line), no helpline available.