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 ?