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[eno]

I am changing book keeper and she is setting up our PAYE on line and she will be taking over our VAT return - she is asking for our unique tax reference number. Do we have to have this for PAYE on line or VAT?. Have tried to get it from our previous book keeper but she just keeps giving me the accounts office reference number.

 

[faradaykeynes]

There is normally
unique tax reference (UTR) for sole traders
CT Ref for ltd companies
PAYE Employer reference and PAYE office account number
and VAT registration number

Is it the first time you are registering for PAYE as employer online?

 

[David Griffiths]

The UTR applies to sole traders, partnerships and companies. It's needed to register for online services for self assessment or corporation tax, but not as far as I can recall for VAT or PAYE. It will be needed if you are registered for the Construction Industry Scheme

 

[faradaykeynes]

these days HMRC is asking for UTR if applying online for registration of VAT and PAYE

 

[eno]

There is normally
unique tax reference (UTR) for sole traders
CT Ref for ltd companies
PAYE Employer reference and PAYE office account number
and VAT registration number

Is it the first time you are registering for PAYE as employer online?

No. Our old accountants registered us but asked them for their user id but they cant give us it as it is a group id for all of their clients. Our new accountant's bookkeeper wants to register us for the PAYE and presumably VAT but everytime I ask the PAYE department for this number they keep referring us back to the accounts reference number.

 

[faradaykeynes]

New accountant bookkeeper should know this, they need to apply for new authentication code from HMRC to deal matters on your behalf for PAYE, VAT and taxation. Is new accountant registered with HMRC as agent?

 

[MyAccountantOnline]

these days HMRC is asking for UTR if applying online for registration of VAT and PAYE

An HMRC registered agent needs the Employers PAYE Reference and Accounts Office Reference to register for PAYE and the following for VAT -

- VAT Registration Number
- Principal Place of Business postcode
- Date of registration for VAT
- Final month of last VAT return submitted
- Box 5 figure on last VAT return submitted

 

[David Griffiths]

I'm guessing with this that the bookkeeper might not be an HMRC registered agent, so doesn't want the normal information that Nicola has set out. I think that she is registering the company to file its own VAT, PAYE etc and for that the new system seems to require the UTR.

So far under the new process replacing CT41G I've only done one Corporation Tax registration, which obviously will require the UTR, but Faradaykeyens suggested that it's needed for other taxes as well.

 

[MyAccountantOnline]

I'm guessing with this that the bookkeeper might not be an HMRC registered agent, so doesn't want the normal information that Nicola has set out. ...

I agree certainly sounds like that's what she's doing.