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  • RE: SA1 no Nino

    We submitted online SA1s for a couple of new clients on 5 October 2022 but have yet to receive a UTR. They are both foreign nationals, and don’t have UK NINos. This very late processing of SA registration requests for foreign nationals has been happening for a while now and of course that can cause issues with overseas revenue authorities, and difficulties because tax can’t be paid to get credit in the right year. Is HMRC aware of this being a continuing issue?