Understanding Unique Taxpayer Reference numbers

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 chaptered 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. A UTR number is HMRC’s way of identifying you, so when it comes to submitting your returns, claiming a tax refund, or paying your bill, you’ll need to use yours.