HM Revenue & Customs (HMRC) issued guidance in Issue 34 Working Together about the need to include Unique Taxpayer Reference numbers (UTRs) for all partners in partnerships required to submit a UK tax return. The guidance explained that HMRC would no longer accept dummy or substitute UTRs for partners.
In response the British Venture Capital Association (BVCA) made representations about the impact of the change on investment partnerships with non-UK resident partners. HMRC agreed an exception process as an interim measure designed to bridge any short-term operational difficulties. The exception process will continue to apply for the tax year ending 5 April 2011 but the contact information has changed. Paper partnership tax returns with missing UTRs for non-UK resident partners should now be sent to:
Coventry Non-UK - Resident Partners Team
HM Revenue & Customs
Customer Operations
Sherbourne House
1 Manor House Drive
Coventry
CV1 2TA.
Telephone: 02476 508612
