What is a UTR number? How to find yours or apply with HMRC

Published Tuesday 6 October 2026

Table of contents

• What is a UTR number?
• How to find an existing UTR number
• Who needs a UTR number?
• Before you apply for a UTR number
• How to apply for a UTR number for the first time
• Getting a UTR by business type
• Why do you need a UTR number?
• UTR number vs other tax identifiers
• Sharing your UTR number safely
• Stay on top of Self Assessment with Xero
• FAQs on UTR numbers

Key takeaways

• Your Unique Taxpayer Reference (UTR) is a 10-digit number from HM Revenue and Customs (HMRC). It links your returns and payments to you.
• Find an existing UTR in your personal tax account or on past HMRC letters. Limited companies can request a copy online.
• Your UTR usually arrives around 15 days after you register online. Register by 5 October 2026 for 2025/26, or 5 October 2027 for 2026/27.
• Sole traders need one personal UTR, and partnerships need one for the business plus one per partner. Limited companies get a separate Corporation Tax UTR.

What is a UTR number?

A UTR number is a 10-digit reference HMRC gives you to identify your tax records. Some HMRC letters call it your ‘tax reference’.

HMRC issues one when you register for Self Assessment or set up a limited company. It works like a bank account number: HMRC matches every return and payment to your record using it.

How to find an existing UTR number

If you’ve registered for Self Assessment or set up a company before, HMRC has already issued your UTR. Where you look depends on whether the UTR belongs to you or to an organisation.

Your personal UTR

Individuals have several places to check. Work through these steps until you find it:

1. Sign in to your personal tax account on GOV.UK, where your UTR is listed
2. Open the HMRC app on your phone, which also shows your UTR
3. Check previous tax returns and HMRC documents, such as notices to file or payment reminders
4. Contact the Self Assessment helpline if you still can’t find it

Company, partnership and trust UTRs

Organisations have their own UTR, separate from the personal UTRs of the people involved. Follow these steps to find it:

1. Check the organisation’s previous tax returns and any HMRC documents it has received
2. Request your Corporation Tax UTR through HMRC’s online request service if you run a limited company, and HMRC posts it to your registered office

Who needs a UTR number?

You need a UTR if you file a Self Assessment tax return. That usually applies if you’re:

• a sole trader or self-employed person earning income outside Pay As You Earn (PAYE)
• a landlord receiving rental income
• a company director who needs to file a Self Assessment return
• a partner in a partnership or a trustee of a trust
• a construction worker claiming Construction Industry Scheme (CIS) tax refunds

If you work for yourself, read up on sole trader Self Assessment to see what your return will cover.

Before you apply for a UTR number

Having your details ready makes the online form quicker to complete. Start with your 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 these details:

• Date you became self-employed
• Business type, such as sole trader or partnership
• Business address
• Business phone number

How to apply for a UTR number for the first time

You get a personal UTR by registering for Self Assessment online through GOV.UK. Register in good time, as HMRC sets a deadline for telling it you need to file.

For the 2025/26 tax year (6 April 2025 to 5 April 2026), tell HMRC by 5 October 2026 if you haven’t sent a return before. The same deadline applies if you didn’t need to send one for 2024/25.

If your income started in the 2026/27 tax year, your deadline is 5 October 2027. Registering after the deadline could mean a penalty.

Follow these steps to register:

1. Use HMRC’s tool to check if you need to send a tax return
2. Go to GOV.UK’s Self Assessment registration page and select Start now
3. Sign in with your Government Gateway user ID, or create one if you’re new
4. Wait for your UTR to arrive by post, usually in around 15 days, or longer if you live overseas

Registered before but didn’t send a return last year? You may need to reactivate your account inside the same online service. If you can’t use the online service, contact HMRC for help registering.

Getting a UTR by business type

Your business structure decides how many UTRs you need and how you get them. Here’s how each type works.

Sole traders

When you register as a sole trader, you sign up for Self Assessment and get one personal UTR. You use it for every return you file as a self-employed person.

Partnerships

Partnerships need a UTR for the partnership itself, plus a personal UTR for each partner. Register your partnership to get the partnership UTR, and each partner registers for Self Assessment separately.

Limited companies

HMRC sends a company UTR to your registered office address after you incorporate with Companies House. You use it for Corporation Tax returns, and as a director you use your personal UTR for any Self Assessment return.

Why do you need a UTR number?

Your UTR is how HMRC links your tax obligations and payments to you. You need it to:

• file your tax return online by 31 January (31 January 2027 for 2025/26)
• pay your tax bill into the right account
• sign up for Making Tax Digital (MTD) for Income Tax
• let an accountant act on your behalf
• claim tax refunds, such as CIS refunds

MTD for Income Tax started on 6 April 2026 for people with qualifying income over £50,000. It extends to income over £30,000 from 6 April 2027, based on 2025/26 income.

From 6 April 2028, the threshold drops to qualifying income over £20,000. These Self Assessment changes under MTD mean more people will use their UTR to sign up for digital record keeping.

Keep your UTR with your other records, as it ties together everything HMRC holds about your self-employed tax.

UTR number vs other tax identifiers

UK tax uses several reference numbers, and each has its own job. Here’s how the main ones compare:

• your UTR is a 10-digit number HMRC uses for Self Assessment and Corporation Tax
• your National Insurance number makes sure your contributions count towards benefits and the State Pension
• your company registration number comes from Companies House and identifies your company legally
• your VAT registration number is issued when you register for VAT

The UTR is the one you’ll quote most often for Self Assessment, so keep it close to hand.

Sharing your UTR number safely

Your UTR is sensitive financial information, so share it only with people you’ve verified. HMRC needs it when you file a return or make a payment.

Your accountant or authorised tax adviser may also need it, for example to sign you up for MTD for Income Tax. Treat unexpected calls or emails asking for your UTR with caution, and check they’re genuine before you reply.

Store your UTR alongside your invoices and receipts so your self-employed accounting stays in one place.

Stay on top of Self Assessment with Xero

Once your UTR arrives, clear records make your return much easier to file. Xero’s accounting software for sole traders pulls in bank transactions automatically and keeps your income and expenses organised.

Real-time reports show where you stand well before the 31 January deadline. Sign up today and get one month free.

FAQs on UTR numbers

Here are quick answers to the questions people ask most about UTR numbers.

How long does it take to get a UTR number?

It usually takes around 15 days to arrive by post, or longer if you live overseas. HMRC’s reply time checker shows how long you can expect to wait.

How do I find a lost UTR number?

Check your personal tax account, the HMRC app or old HMRC letters first. If it’s still missing, contact HMRC, which posts it to you after security checks, as it no longer gives UTRs over the phone.

Does a limited company have its own UTR?

Yes, the company gets a separate 10-digit Corporation Tax UTR, which HMRC posts to its registered office. If you’re a director who files Self Assessment, you use your own personal UTR for that return.

Can I file a tax return without a UTR number?

No, HMRC needs your UTR to process a Self Assessment return. Register early so it arrives well before the 31 January online filing deadline.

Is my UTR the same as my National Insurance number?

No, you have a National Insurance number whether or not you’re self-employed. You only get a UTR once you register for Self Assessment or set up a company.

Does my UTR number change?

No, your personal UTR stays the same, even if you stop and restart self-employment. If you return after a break, reactivate your existing Self Assessment account rather than registering again.