Written question asked by Lord Brady of Altrincham (Conservative) on Tuesday, 3 December 2013, in the House of Commons. It was due for an answer on Monday, 9 December 2013 (named day). It was answered by David Gauke (Conservative) on Monday, 9 December 2013 on behalf of the Treasury.

Taxation: Self-assessment

Question

(2) what the (a) average and (b) maximum waiting time for the allocation of unique tax reference numbers for online self assessment was in each of the last five years.

Mr Brady:

Answer

This information is available only at a disproportionate cost.

HM Revenue and Customs (HMRC) will not issue a letter requesting completion of a self assessment tax return until a unique taxpayer reference number (UTR) has been allocated.

Requests for tax returns issued later in the filing period have a deadline for them to be completed of three months following the date shown on the letter. Therefore, taxpayers should complete their tax return within three months of the date of issue shown on the letter or by 31 October (for paper returns) or 31 January (for online returns), whichever is the most beneficial.

Secondary information

Type: Written question
Reference: 178286; 572 cc64-5W
Session: 2013-14
Subjects: Internet Self-assessment
Contains statistics: Yes
Link: View this Written question on www.publications.parliament.uk

Taxation: Self-assessment

Secondary information

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