old CIS4 card

RAS

I am registering a client as self employed. He has been employed for a while but before this was self employed and would have had a UTR number at the time. Does anyone now if the number on the old CIS4 cards would be the same as the UTR number at the time? Done some research and looks like the first 10 digits on the old CIS4 cards are the same as the UTR number, but would be grateful if anyone is able to confirm this. Thanks

T.C.

Yes. So long as his self-employment has been continuous then those first 10 digits are his utr number.

JodieR

T.C. wrote: »

So long as his self-employment has been continuous

I'm interested in why you think that? I would have thought that as the first 10 digits were his UTR in the past that they'll still be his UTR even if he has a break of a number of years in needing to submit tax returns, and the only thing that would change that would be if he'd been made bankrupt in between. I could be wrong but that's how I understand it works.

T.C.

Yes, that's what I was getting at really. If someone breaks from self-employment because of something like a bankruptcy, then the utr number will change. There may be other reasons too, but none that I am aware of.