Just giving accountant documentation for first individual and partnership tax return. Can't find my UTR and am beginning to wonder if they sent one! They must have got my individual reg as I sent it in the same envelope as partnership one and we have the utr for that. Spent 30 mins on hold to hmrc tonight before having to give up. Will be trying again tomorrow. Hopefully they will answer tomorrow and will send out the utr, but what will happen if there is some problem and I am not registered!?