LLP Tax Record is the defined order-form service for a newly registered limited liability partnership (LLP) that needs to check whether its partnership Self Assessment tax record has been opened by HM Revenue & Customs (HMRC), whether its Unique Taxpayer Reference (UTR) has been issued and whether the available details match.
HMRC normally opens the LLP’s partnership tax record using information received from Companies House. Coddan checks the LLP’s Companies House details against the partnership tax information available to the people authorised to access it, reviews the UTR and nominated partner details supplied, and helps clarify who will handle the LLP’s partnership tax correspondence.
The package includes one check of the LLP’s existing partnership tax record and agreed assistance with an HMRC follow-up where the record or reference appears to be missing or requires clarification. The service checks the existing record rather than applying to create it again. The LLP must provide the relevant information and ensure that the person requesting the service is authorised to act on its behalf.
The one-off professional fee is £45 + VAT as a standalone service. If the same check is already included in the selected Coddan formation package, there is no additional charge. Registering an individual or organisational member is a separate instruction and requires the appropriate member package. A Partnership Tax Return, Companies House accounts, Value Added Tax (VAT) registration and Economic Operators Registration and Identification (EORI) applications are not included.
HMRC remains responsible for issuing and maintaining the LLP’s tax record and UTR. Coddan can help establish what HMRC needs to resolve a missing or unclear record, but cannot guarantee that a reference will have been issued or that HMRC will resolve the matter within a particular timeframe.