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Yes this is correct, if you have submitted your application online prior to the expiry of your BRP leave, your pre-existing rights continue to co-exist
If this is in respect of your right to work. This is covered under Section 3C of the Immigration Act 1971
You would need to obtain a UTR number. This is similar to a N.I number. It would better to get it done via an Accountant or alternatively you could open up a new question and have the category - Accountant