CISR18050 - The Scheme: miscellaneous: local authorities and public bodies
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The CIS system uses the UTR as the main identifier for all CIS records so all taxpayers on this system must have a UTR. However, local authorities and other public bodies are not ordinary taxpayers and were not allocated UTRs when SA was set up.
Arrangements have been made to assign UTRs to these bodies. For an in-depth description, please refer to CISR12090.