UTR numbers: your small business guide

What is a UTR number?

A Unique Taxpayer Reference is a 10-digit number that helps HMRC to identify you or your business. In the same way that your smartphone identifies you by your thumbprint, a UTR number is HMRC’s way of identifying your tax account and matching your payment with your bill.

HMRC automatically issues a UTR number when you register for Self Assessment. Depending on your business status, you might have a UTR number as an individual, as well as a separate UTR number for your business entity.

Self-employed people and landlords need to use their UTR number to submit returns, pay their tax bills, or work with an accountant. Self-employed people under the Construction Industry Scheme (CIS) will need a UTR number to register for a tax refund.

You’ll need to use your UTR number throughout your self-employment, so make sure you take note of it. If you’ve never had a UTR number before, or need a quick refresher on how to use it, this guide will walk you through the basics.

Who needs a UTR number?

Anyone who files a Self Assessment tax return needs a UTR number. This means self-employed people, landlords, limited companies, charities and trusts, and general partnerships.

If you want to register for the Construction Industry Scheme (CIS) tax refund, you’ll also need your UTR number.

When do these businesses need a UTR number?

You need a UTR number whenever you deal with HMRC. For example, when you:

• Need to update your personal details
• Ask a question
• Submit your Self Assessment tax returns

Think of it as an essential part of your business admin: how you meet your UK compliance obligations and avoid paying penalties.

Your UTR number is also important for your accountant or bookkeeper – they need to access your tax records and handle other financial admin.

How to apply for a UTR number for the first time

There are a few ways you can register for a UTR number. The quickest way to apply is by registering for Self Assessment online. You can provide HMRC with all of the information they need in one step, and your UTR number and activation code will be sent to you. You can also call HMRC, or write a letter requesting this number.

You’ll need some basic information to register for Self Assessment including:

• Full name and date of birth
• Address
• National Insurance number
• Phone number
• Email address

If you’re a business owner, you’ll also need:

• The date you became self-employed
• Business type (limited company, general partnership etc)
• Business address
• Business phone number

Differences in the UTR registration process

The exact process of getting a UTR number depends on your business structure. Here are the different registration processes you can pursue to get your UTR:

Sole trader

• Register for Self Assessment tax returns.
• You’ll receive your UTR by post.

Register here for Self Assessment.

Partnerships

Register your partnership for filing returns. You’ll then receive a UTR specific to the partnership.

Each partner must also register for Self Assessment – each person then receives their own UTR number for their personal tax returns

Register here for partnerships.

Companies

You’ll get a company UTR when you register your company with Companies House, so you won’t need one from HMRC as well. Use this UTR when filing your corporation tax returns.

You’ll handle your personal taxes separately through your Self Assessment, using your own UTR.

Using your UTR number

Sharing your UTR number

You can share your number, but only with HMRC and your accountant or tax advisor. They need it when signing up your business to the government’s Making Tax Digital (MTD) scheme and when contacting HMRC for a tax refund, for example.

Otherwise, keep this number private to protect yourself from fraudsters.

How to find an existing UTR number

If you’ve already registered for Self Assessment, HMRC will have already given you a UTR number.

The easiest ways to find it are to either:

• Log in to HMRC services through the Government Gateway and navigate to your personal tax account, which features this ten-digit number
• Log in to HMRC’s app. Find it on correspondence with HMRC, like reminders to file your tax returns or to make payments

Here’s HMRC’s advice on finding your UTR.

If you still can’t find your UTR, call HMRC’s Self Assessment helpline. Or, if you run a limited company, request your Corporation Tax UTR online and HMRC will send it to your registered business address (you’ll need your company name and registration number).

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FAQs on UTR numbers

Can I submit a tax return online without a UTR number?

No – you need a UTR number to submit your tax return online.

Your UTR number is an identifier for you and your tax account. When it’s time to pay your tax bill online, HMRC won’t be able to match your payment to your account without a UTR number.

Make sure your UTR number is correct when you send in your return. If you use the wrong UTR number, HMRC may fine you if they believe you filed your return without due care.

What should I do if I've lost my UTR number?

If you have a lost UTR number, check to see if you have any letters from HMRC regarding your tax. Some of the communications you receive from HMRC will have your UTR number printed on them, so check if you have any correspondence with them. Your UTR number stays the same throughout your self-employment, so you can find it on past tax returns.

If you have a Government Gateway account, sign in and navigate to the personal tax account section. Your UTR number is at the top of the page.

Otherwise, call HMRC’s Self Assessment helpline.

How long does it take to get a UTR number?

You should receive UTR in the post 15 days after you register on HMRC’s website. It takes longer if you live abroad.

So apply for the number well in advance of your next tax deadline to reduce the chance of penalties, and double-check the information you provide to prevent delays.

Need to ask HMRC a question? Here’s what to expect.

How can I get my UTR number online?

1. Register for HMRC’s online service.
2. Wait to receive your UTR number by post (this can take up to 15 days if you’re in the UK, or 21 days if you’re abroad).
3. Once you’ve received your UTR number, sign up for Self Assessment.
4. You’ll be sent an activation code about a week later.
5. Once you’ve received your code, use it to activate your account. You can now access your Self Assessment.