What is a Unique Taxpayer Reference (UTR) Number and How to Get One?
Struggling to know what is a unique taxpayer reference (UTR) number? Who needs this number? What it is for and how can you get it from HMRC? We have answers for all in this quick read.
A Unique Taxpayer Reference (UTR) is a 10-digit number issued by HMRC to identify you or your business for tax purposes. You get one when you register for Self Assessment or set up a limited company, and you need it to file tax returns, register for the Construction Industry Scheme and deal with HMRC online. It stays with you for life.
This guide explains what a UTR is, who needs one, how to get one, how long it takes, where to find a lost number and how to protect it from scams. For the registration process in full, see our guide to registering as a sole trader and our Self Assessment guide.
What is a UTR?
A UTR is a unique 10-digit number that HMRC uses to track an individual taxpayer, a partnership or a company. It is different from your National Insurance number, which identifies you for National Insurance and benefits, and from your Government Gateway user ID, which you use to log in to online services. Your UTR links your Self Assessment records, returns, payments and correspondence.
PAYE registration and monthly payroll at a fixed price.
Monthly payrollBook a free callWho needs a UTR?
| Person or business | Needs a UTR? |
|---|---|
| Self-employed sole traders | Yes, when registering for Self Assessment |
| Landlords with rental income to report | Yes, if they must file a Self Assessment return |
| Partners and partnerships | Yes. Each partner has a personal UTR and the partnership has its own |
| Company directors with extra income to report | Yes, if they must file Self Assessment |
| Limited companies | Yes. HMRC issues a company UTR for Corporation Tax |
| Subcontractors under CIS | Yes, to register for CIS and claim refunds |
| Employees with only PAYE income | Usually no, unless they need to file a return |
How to get a UTR
- Register for Self Assessment online on GOV.UK if you are self-employed, a partner or have other untaxed income. Do this by 5 October following the end of the tax year in which you started.
- HMRC posts your UTR to your address. It normally arrives within about 10 working days in the UK and 21 days if you live abroad.
- Activate your online account using the activation code HMRC sends in a separate letter, which is also usually about 10 days later.
For a limited company, HMRC sends the Corporation Tax UTR by post to the registered office after the company registers for Corporation Tax. Make sure the address is up to date and that someone is checking the post. If you use a registered office service, ask them to forward it quickly.
How long does it take?
Allow around three to four weeks from registering to having both the UTR and the activation code, and longer if you apply near the deadline. Registering early means you can set up your online account and records before you start trading properly. There is no fee for a UTR, so beware of any site that asks for payment.
Where to find your UTR
- HMRC letters: the “Welcome to Self Assessment” letter, tax return reminders and statements show it, usually in the top right corner.
- Your previous tax returns and tax calculations, including the SA302.
- Your HMRC online account or the HMRC app, if you have registered.
- Payment reminders and statements from HMRC.
- Your accountant, who will have it on file.
- By contacting HMRC through the online service for lost UTRs, or by phone, if you cannot find it.
Company UTR
A company’s UTR appears on letters from HMRC about Corporation Tax, such as the notice to deliver a company tax return. Directors often struggle to find it because the letter goes to the registered office. Your accountant can usually find it in HMRC’s agent services once authorised.
What you use a UTR for
- Filing your Self Assessment return and paying tax, as the payment reference.
- Registering for the Construction Industry Scheme and applying for gross payment status.
- Appointing an accountant to act for you with HMRC.
- Applying for some contracts, grants and business bank accounts.
- Proving your self-employed status to lenders and agencies.
If you lose your UTR or it does not arrive
If you registered but the UTR has not arrived after 10 working days (21 if abroad), contact HMRC to check that your registration was successful and that your address is right. If you have lost it, use the HMRC service to find it. If you have registered but never received your activation code, you can ask for another. Never pay a third party to find a UTR for you.
Protecting your UTR from scams
Your UTR is a key identifier, so treat it as personal information. Do not share it with anyone who contacts you unexpectedly, and be wary of emails, texts or calls claiming to be from HMRC that ask for your UTR, bank details or login. HMRC will not ask for your full password or demand payment in vouchers or cryptocurrency. If in doubt, log in to your own account or call a number you have found independently.
Do you keep the same UTR if you stop trading?
Yes. Your personal UTR stays the same for life, even if you stop being self-employed and start again later. If you stop, tell HMRC so they can close the record or put it on hold. A partnership or company UTR is specific to that entity. If a company is dissolved, its UTR is no longer used.
UTRs for London sole traders and contractors
London freelancers, landlords and subcontractors often need a UTR quickly to start work with an agency or contractor. Register early so you are not waiting for the post when you need it. We help new sole traders and contractors register and file in every borough. See our self-employed accountants by borough or CIS accountants.
UTR, National Insurance number and Government Gateway ID: what is the difference?
| Identifier | What it is | Used for |
|---|---|---|
| UTR | 10-digit tax reference | Self Assessment, Corporation Tax, CIS and tax correspondence |
| National Insurance number | Personal identifier with letters and numbers | National Insurance, State Pension and benefits |
| Government Gateway user ID | Login for HMRC online services | Accessing your online tax account |
Keep all three safe and separate. Your accountant will ask for your UTR and may need your National Insurance number to act on your behalf. Never share your Gateway password.
What to do once you have your UTR
Activate your online account, note your key dates, set up a way to record income and expenses and consider appointing an accountant to act for you. If you are a subcontractor, register for CIS if you have not already done so. Having these steps done early makes your first tax return much easier.
Frequently asked questions
What is a UTR number?
A 10-digit Unique Taxpayer Reference that HMRC uses to identify you, a partnership or a company for tax.
How do I get a UTR?
Register for Self Assessment online. HMRC posts the UTR, usually within about 10 working days.
Is my UTR the same as my National Insurance number?
No. They are different numbers used for different purposes.
How do I find my UTR?
Check HMRC letters, previous returns, your online account or the app, or ask HMRC or your accountant.
Does a limited company have a UTR?
Yes. HMRC issues a company UTR for Corporation Tax after the company registers.
Fixed fees, paid online. Call 020 3441 1258 or get your quote now.
Related guides
Payroll & employmentHow Payroll Works for Small Businesses in the UK: Types of Services ExplainedManaging payroll can be a time-consuming administrative task, even if you are a small business. A small business needs a simple, cost-effective,…
Payroll & employmentPayrolling Benefits in Kind UK: Benefits, Rules, and Compliance GuideNowadays, providing attractive employee benefits is important for UK businesses. However, managing the associated tax reporting and compliance requirements can be a…
Payroll & employmentWhat is a P11D? Everything You Need to Know!In the world of payroll, the term P11D often surfaces as the tax year draws to a close. It may sound like…