A fast-track Unique Taxpayer Reference process is available for those who were self-employed during 2007-08 but who have not yet registered with HMRC and received a UTR. This fast-track route should be used where a UTR is urgently required.

The fast-track is available from Monday 8 December 2008 to the end of January 2009 and can be only accessed using the Helpline for the Newly Self Employed at 0845 915 4515. The Helpline is open from 8.00 am to 8.00 pm, Monday to Friday and from 8.00 am to 4.00 pm, Saturday and Sunday.

HMRC will aim to post the UTR to applicants within five working days although there is no guarantee on turnaround and filing a return late because a UTR did not issue in time will not generally be accepted as a reasonable excuse.

Full details of the UTR fast track process is available at http://www.hmrc.gov.uk/news/utr-fast-track.htm