PM142050 - Template for partners without a UTR

Use this link to view the template for partners without a UTR

Notes on the above template:

  • Reason for qualifying – Which one of the three qualifying non-reporting categories is relevant for the partner:
    • Partners other than reportable jurisdiction persons;
    • Non CRS and FATCA jurisdiction;
    • Threshold exemption.
  • Partner Taxation Identification Number (TIN)- The OECD detail the accepted TINs in the relevant jurisdictions, please see HMRC guidance here: https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-infor…
  • Local registration number- This is another reference number that the jurisdiction the partner is tax resident in has provided the partner in relation to their taxable income.
  • If the partner has no registration number, please explain why- Detail the specific reason why the partner has not been allocated either a TIN or any other reference number from any jurisdiction it is a tax resident in.
  • Date ceased to be a partner if relevant during the period- If person did not cease to be a partner during the period leave this field blank.