What is a UTR number? Find yours or apply with HMRC

Published Saturday 11 April 2026

Table of contents

• What is a UTR number?
• Why do you need a UTR number?
• Who needs a UTR number?
• How to find an existing UTR number
• Before you apply for a UTR number
• How to apply for a UTR number for the first time
• Differences in the UTR registration process
• UTR number vs other tax identifiers
• Using your UTR number
• Get started with Xero
• FAQs on UTR numbers

Key takeaways

• Register for Self Assessment online through HMRC's website to receive your UTR number by post within 15 days, ensuring you meet the 5 October deadline following the tax year you need to file for.
• Keep your 10-digit UTR number secure and accessible as you'll need it for all essential tax tasks including filing Self Assessment returns, making payments, registering for Making Tax Digital, and authorising your accountant.
• Locate your existing UTR number by logging into your HMRC personal tax account, checking official HMRC correspondence, or using the HMRC mobile app if you've already registered for Self Assessment.
• Understand that different business structures require different UTR arrangements - sole traders need one personal UTR, partnerships need both a partnership UTR and individual UTRs for each partner, and limited companies receive a separate company UTR for Corporation Tax.

What is a UTR number?

A UTR number (Unique Taxpayer Reference) is a 10-digit number that HMRC assigns to identify your tax account. You can find your UTR number on GOV.UK. It links your Self Assessment returns and payments to the correct records.

You receive your UTR automatically when you register for Self Assessment. Depending on your business structure, you may have separate UTR numbers for personal and business taxes.

Why do you need a UTR number?

Your UTR number is the key identifier HMRC uses to track your tax obligations and payments. You need it to complete essential tax tasks.

You need your UTR number to:

• file Self Assessment: HMRC requires your UTR to submit your annual tax return
• make tax payments: your UTR ensures payments are credited to the correct account
• register for Making Tax Digital: your UTR links your digital records to HMRC's systems, a key step as MTD for Income Tax becomes mandatory in phases from April 2026
• authorise your accountant: they need your UTR to access your tax records and file on your behalf
• claim tax refunds: CIS refunds and other claims require your UTR for processing

Your UTR stays with you throughout your time as a self-employed person or business owner. Keep it somewhere safe and accessible.

Who needs a UTR number?

Anyone who files a Self Assessment tax return needs a UTR number. This includes:

• sole traders and self-employed individuals earning income outside PAYE
• landlords receiving rental income from property
• limited company directors with personal tax obligations
• partners in a partnership or trustees of a trust
• charities required to file annual returns
• construction workers claiming CIS tax refunds

In one recent tax year, almost 300,000 people filed their return in the first week.

How to find an existing UTR number

Your UTR number appears on your HMRC personal tax account, official correspondence, and the HMRC mobile app. If you've registered for Self Assessment, HMRC will have already issued your UTR.

Find your existing UTR number using these methods:

Government Gateway

• Log into your HMRC personal tax account
• Your 10-digit UTR appears at the top of the page

HMRC correspondence

• Check tax return reminders or payment notices
• Your UTR is printed on all HMRC letters

HMRC mobile app

• Open the official HMRC app
• Navigate to your tax account summary

Need help locating your UTR? Contact HMRC directly:

• Individuals and sole traders: call HMRC's Self Assessment helpline to request your UTR
• Limited companies:request your Corporation Tax UTR online using your company name and registration number

Before you apply for a UTR number

Gathering your information before you start helps you apply faster and avoid delays.

You'll need to provide the following personal details:

• full name and date of birth
• home address
• National Insurance number
• phone number and email address

If you're registering a business, you'll also need:

• date you became self-employed
• business type (sole trader, partnership, limited company)
• business address
• business phone number

How to apply for a UTR number for the first time

Register for Self Assessment online through HMRC's website to get your UTR number. This is the fastest method, with UTR numbers usually arriving by post around 15 days after you register.

Be mindful of the deadline for notifying HMRC, which is typically 5 October following the end of the tax year you need to file for. Meeting this deadline keeps you penalty-free.

You can apply for a UTR using one of three methods:

• online registration: complete the process in one step and receive your UTR by post within 15 days
• phone application: call the HMRC Self Assessment helpline to register over the phone
• written request: send a letter to HMRC, though this is the slowest option

Register online to provide all your information at once and receive your UTR and activation code automatically.

Differences in the UTR registration process

How you register varies depending on your business structure. Each type follows a slightly different path to receive a UTR.

Here's how to register based on your business type:

Sole trader

Register for Self Assessment through HMRC's online service. You'll receive your UTR by post within 15 days.

Partnerships

Partnerships need two types of UTR: one for the partnership itself and one for each individual partner.

Register your partnership to receive the partnership UTR. Each partner must also register for Self Assessment separately to receive their personal UTR for individual tax returns.

Companies

HMRC issues a company UTR automatically after you register with Companies House. Use this UTR when filing Corporation Tax returns.

As a director, you file personal taxes separately through Self Assessment using your individual UTR number.

UTR number vs other tax identifiers

Several different reference numbers are used for UK tax purposes. Each serves a distinct function.

• UTR (Unique Taxpayer Reference): a 10-digit number issued by HMRC for Self Assessment and Corporation Tax. You use it to file tax returns and make payments.
• National Insurance number: a personal identifier used for employment, benefits, and state pension. It's separate from your UTR and serves a different purpose.
• Company Registration Number: an 8-character code issued by Companies House when you incorporate. It identifies your company for legal purposes but is separate from your company UTR.
• VAT registration number: a nine-digit number issued when you register for VAT. Only businesses with taxable turnover above the VAT threshold need one.

If you're self-employed, you need a UTR for Self Assessment. If you also run a limited company, your company will have its own separate UTR for Corporation Tax.

Using your UTR number

Sharing your UTR number

Your UTR number is sensitive financial information. Only share it with verified, trusted sources.

You can safely share your UTR with:

• HMRC when filing returns or making payments
• your accountant for Making Tax Digital registration and tax advice
• authorised tax advisors handling your affairs

Never share your UTR with:

• unverified callers claiming to be from HMRC
• unsolicited emails requesting tax information
• unknown third parties

Get started with Xero

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FAQs on UTR numbers

Here are answers to common questions about UTR numbers.

How long does it take to receive a UTR number?

HMRC typically sends your UTR number by post within 15 days of registering for Self Assessment. If you need your UTR urgently, contact HMRC's Self Assessment helpline.

Can I file my tax return without a UTR number?

No, you need your UTR to file your Self Assessment tax return. Register for Self Assessment as soon as you become self-employed to receive your UTR in time for the filing deadline.

What if I've lost my UTR number?

You can find your UTR by logging into your HMRC personal tax account or checking previous tax correspondence. If you still can't locate it, contact HMRC directly.

Is my UTR number the same as my National Insurance number?

No, your UTR and National Insurance number are different. Your UTR is specifically for Self Assessment and Corporation Tax, while your National Insurance number is used for employment and benefits.

Do I need a separate UTR for my limited company?

Yes, your limited company receives its own UTR for Corporation Tax when you register with Companies House. You also need a personal UTR if you file Self Assessment as a director.