TCM0320440 - Extra information: glossary: U

UK national
Unique Taxpayer Reference
UK
User Requested Payment

UK national

A UK (United Kingdom) national is someone

  • born in the UK
  • whose parents were born in the UK.

Any customer who holds a UK passport will be a UK national.

Unique Taxpayer Reference

A Unique Taxpayer Reference (UTR) is a unique set of ten numerals allocated automatically by the Self Assessment (SA) computer when a taxpayer record is set up.

UK

바카라 사이트˜UK바카라 사이트™ is an abbreviation for United Kingdom. The following countries are in the United Kingdom

  • England
  • Scotland
  • Wales
  • Northern Ireland
    • and
  • adjacent islands.

Note: The Isle of Man and Channel Islands aren바카라 사이트™t part of the UK. For more information, follow the guidance in TCM0064340.

The UK extends to the limits of its territorial waters. As long as a customer remains within the UK바카라 사이트™s territorial waters, they continue to be present here. If they바카라 사이트™re outside the UK바카라 사이트™s territorial waters, they aren바카라 사이트™t present here.

There aren바카라 사이트™t any special rules for seafarers or offshore workers. A customer working offshore isn바카라 사이트™t present in the UK during any period when they바카라 사이트™re outside the UK바카라 사이트™s territorial waters (the continental shelf is outside those waters). Similarly, seafarers aren바카라 사이트™t present in the UK during any periods outside the territorial waters.

Note: As long as a customer isn바카라 사이트™t absent from the UK (and its territorial waters) for more than eight weeks at a time, they should continue to be treated as being present in the UK. For more information, follow the guidance in TCM0320420.

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User Requested Payment

This is a system payment of tax credits to a customer that has been manually requested.

A user requested payment can only be created where, in the tax credit period it바카라 사이트™s being created for, there is (or has been) an award for the household.