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.