A UTR is a Unique Taxpayer Reference. It is a 10 digit code that HMRC uses to identify you for tax purposes. If you are self-employed, it’s the number you’ll need to complete your annual Self Assessment tax return.
It is entirely different from your National Insurance number, company registration number or VAT registration number. The UTR is specific to tax returns.
Who gets a UTR and when
You receive a UTR once you register with HMRC in a way that requires you to file a tax return. This includes:
- Sole traders who register for Self Assessment.
- Partnerships, where both the partnership itself and each partner has a UTR.
- Limited companies, which receive a Corporation Tax UTR after incorporation.
- Trusts and estates in some circumstances.
If you run both a sole trader business and a limited company, you will have a personal UTR for your Self Assessment and a separate UTR for the company. These are not interchangeable.
Where to find your UTR
Your UTR appears on most correspondence from HMRC. For individuals and sole traders, check:
- Your Personal Tax Account or the HMRC app.
- Self Assessment tax returns and statements.
- SA302 tax calculations and payment reminders.
- Letters and notices to file from HMRC.
For companies, check letters sent to the registered office address and your Business Tax Account. If you cannot locate your UTR, you can use HMRC’s find your UTR service or call the Self Assessment helpline after passing security checks.
How to get a UTR if you do not have one
The only way to obtain a UTR is by registering with HMRC.
For sole traders, this means registering for Self Assessment. For limited companies, HMRC automatically posts the company’s UTR to the registered office address a few weeks after incorporation.
Once you have registered for Self Assessment as a sole trader, HMRC will send your UTR by post. It usually arrives within 10 days, or up to 21 days if you are based outside the UK.
As a sole trader, you must register by 5th October, following the end of the tax year in which you first started trading.
See our guide on what counts as your business start date to understand how HMRC determines when your trade officially began.
If you forget to register on time, penalties can apply. We explain more in our guide on what happens if you register as self-employed late.
Why do you need a UTR?
Your UTR is used whenever HMRC needs to connect documents or payments to you. Examples include:
- Filing your Self Assessment tax return.
- Paying Income Tax and National Insurance on your self-employed earnings.
- Setting up Corporation Tax services for a limited company.
- Providing proof of income for a mortgage or loan application.
- Registering for the Construction Industry Scheme (CIS) if you work in construction.
UTR vs other numbers
People often confuse a UTR with other common reference numbers. They are not the same thing:
| Number | What it is | Who uses it |
|---|---|---|
| UTR (10 digits) | Unique Taxpayer Reference used by HMRC for Self Assessment or Corporation Tax | Individuals, partnerships, companies |
| NI number | National Insurance identifier for contributions and benefits | Individuals |
| Company registration number | An identifier issued by Companies House when a company is incorporated | Limited companies and LLPs |
| VAT number | Reference for VAT-registered businesses | Businesses registered for VAT |
Personal UTR vs. company UTR
Your personal UTR is linked to you as an individual taxpayer. As a sole trader, your business and personal finances are combined for tax purposes.
Your company’s UTR is linked to the company as it is a separate legal entity from its owners.
If you are a director and shareholder, you may need to use both – one for your personal Self Assessment return, and one for the company’s Corporation Tax return. HMRC will not accept one in place of the other.
If you have accidentally registered twice as a sole trader, read our guide to sorting out a duplicate UTR.
Common questions
Do I need a UTR before I start trading? No. You can start trading first. Just make sure to register by the deadline and keep accurate records from the start.
Can I have more than one UTR? You will only ever have one personal UTR. If you also run a limited company, that company will have its own separate UTR.
What if I lose my UTR? Check your online account and HMRC letters first. If you still cannot find it, use HMRC’s find your UTR service or call the helpline.
For security reasons, HMRC will usually post it to your address rather than provide it over the phone.
Do CIS subcontractors need a UTR? Yes. To register for the Construction Industry Scheme and have tax deducted at the correct rate, you must supply your UTR.
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