Some partnerships may may still have not received their UTR and so will not be able to file their tax returns on time.

Under self-assessment a partnership will not be able to avoid a late filing penalty by making payment of tax on time.

A lack of a UTR will count as a reasonable excuse for failing to file a return on time, and anyone affected should download this form: 'Unable to file using SA online - claim for reasonable excuse'

HMRC's guidance is here .

Comments (0)

Rated 0 out of 5 based on 0 voters
There are no comments posted here yet

Leave your comments

  1. Posting comment as a guest.
Rate this post:
Attachments (0 / 3)
Share Your Location