If you are self-employed, a sole trader or a director of a limited company in the UK, you will need a UTR number. It is one of the most fundamental pieces of your tax identity, yet many new business owners are unsure what it is, where to find it or how to get one. Here is everything you need to know.
What Is a UTR Number?
UTR stands for Unique Taxpayer Reference. It is a ten-digit number issued by HMRC that identifies you — or your company — for tax purposes. Every individual registered for Self Assessment and every limited company registered for Corporation Tax has its own UTR number. It appears on all correspondence from HMRC and is required whenever you file a tax return, make a tax payment or contact HMRC about your tax affairs.
Is a Personal UTR Different from a Company UTR?
Yes. If you are a director of a limited company, you may have two UTR numbers — one for you personally (if you are registered for Self Assessment) and one for your company (issued when the company registered for Corporation Tax). These are separate numbers used for different purposes. Your personal UTR is used for your individual tax return; your company UTR is used for Corporation Tax filings.
How Do I Get a Personal UTR Number?
You receive a personal UTR number when you register for Self Assessment with HMRC. This is required if you are self-employed, a sole trader, a company director receiving income outside of PAYE, or if you have other income that needs to be declared. You can register for Self Assessment online through the HMRC website. Once registered, HMRC will send your UTR number by post to your home address, typically within ten working days.
How Does a Limited Company Get a UTR Number?
When you register a limited company with Companies House, HMRC is automatically notified. Within a few weeks of incorporation, HMRC will send a letter to your company’s registered office address containing your company’s UTR number and information about registering for Corporation Tax. This is one of the most important letters your company will receive, which is why having a monitored registered office address is so important — if this letter is missed, registering for Corporation Tax and filing your first return becomes significantly more complicated.
Where Can I Find My UTR Number?
Your UTR number appears on any letter or document from HMRC, including your Self Assessment tax return, your notice to file, payment reminders and any other official HMRC correspondence. It also appears when you log in to your HMRC online account. If you cannot find it, you can call HMRC to request it, though you will need to verify your identity before they can provide it.
What If I Have Lost My UTR Number?
If you have lost or cannot locate your UTR number, the first step is to check any previous correspondence from HMRC — it will appear on any letter they have sent you. If you cannot find it there, log in to your HMRC online account where it will be displayed. As a last resort, you can contact HMRC directly by phone and they will be able to confirm it after verifying your identity.
Do I Need a UTR Number to File a Tax Return?
Yes. Your UTR number is required to file a Self Assessment tax return or a Corporation Tax return. Without it, you cannot complete the filing process. This is why it is important to register with HMRC as soon as you start trading or become a company director — so that your UTR number is in place well before your first filing deadline.
How Long Does It Take to Get a UTR Number?
For individuals registering for Self Assessment, HMRC typically issues a UTR number within ten working days of registration, though it can take longer during busy periods. For limited companies, the letter containing the company UTR is usually sent within two to four weeks of incorporation. If you are approaching a filing deadline and have not yet received your UTR, contact HMRC as soon as possible.
Final Thoughts
Your UTR number is a fundamental part of your tax identity in the UK. Whether you are a sole trader, a self-employed individual or a company director, getting registered with HMRC and obtaining your UTR number early is an important step in setting your business up correctly. Keep it safe, keep it accessible and make sure any HMRC correspondence — including the letter containing your UTR — is received and acted upon promptly.
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