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The UTRN (Unique Transaction Reference Number) is mandatory. You
must make sure that every payment to HMRC is accompanied with the
correct UTRN. If you use Stamp Taxes Online then your online receipt
includes both a UTRN and a ‘successful submission receipt number’
(made up of 32 characters). You should only quote the UTRN (not the
receipt number) with your payment. If writing a cheque to HMRC, then
write the UTRN after ‘HM Revenue & Customs only’ on the front of the
cheque. If you are sending one cheque for multiple UTRNs, then make
sure that you list all the UTRNs (and the amount being paid in respect of
each) on the back of the cheque.
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July 2007 |
