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HMRC internal manual

Senior Accounting Officer Guidance

From
HM Revenue & Customs
Updated
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Assessing a penalty: obtaining a pseudo reference number for a Senior Accounting Officer

If there is no unique tax reference (UTR) for the Senior Accounting Officer (SAO) for example, where they are not a registered UK taxpayer, the Customer Relationship Manager (CRM), Mid-sized Business Customer Engagement Team (CET) or Caseworker will first need to apply to the Strategic Accounting Framework Environment (SAFE) Unit Technical Team for a pseudo reference number to identify the person with the charge.

The CRM, CET or Caseworker should allow sufficient time for their request to be processed by the SAFE Unit Technical Team.

Requests should be made by email to the DL-Safe Unit Technical Team mailbox. The message header should include ‘Pseudo Reference Request’.

Only in exceptional circumstances should the SAFE Unit Technical Team be contacted by telephone.

When the pseudo reference number is received it can be used by the SAFE Nominee to create a new customer account together with the SAO’s name and address details.

On completion of the new account a penalty assessment can then be made, see SAOG21500.