I have a new client who has just started trading. Basically she has bought an existing business, but is changing the name. Shes a sole trader, but there are two other employees. The problem is that as she's just become self employed and only jist registered with HMRC, she has no UTR number, which means she is unable to register online for PAYE for employers and i'm unable to act as her agent via online activation. Does anyone have a solution. As i'm not able to act as her agent, I cannot call HMRC on her behalf and this is all so new to her, she's finding it quite difficult. Think I may have made myself a headache here!!
I've just done this for one of my clients in similar circumstances. I did it through my agents online account and clicked on register for HMRC taxes. You then tick self assessment and PAYE. It didn't ask for a UTR no. It took about 3 weeks (and a follow up phone call) to get the clients paye reference and in the meantime I did dummy payrolls and declined the FPS submission. Once i got the correct paye ref I redid the payrolls and submitted the FPS one after the other, so the taxman will love me!!
Unless anyone has a better solution that's the only way round it AFAIAA
