What Is a UTR and How Do You Get One?

What a UTR is

A UTR, or Unique Taxpayer Reference, is a 10-digit reference HMRC uses to identify a taxpayer or company. Individuals commonly receive a UTR when they register for Self Assessment. A limited company receives its own UTR for Corporation Tax.

You may also see the reference described as a “UTR number”. The important point is to use the reference for the correct taxpayer and tax record.

Personal UTR and company UTR

A sole trader, landlord or other individual filing Self Assessment normally uses a personal UTR. A limited company has a separate company UTR for Corporation Tax. A director can therefore have both a personal UTR and a company tax reference.

Do not substitute one for the other. Using the wrong reference can delay filings, payments or correspondence and may cause information to be matched to the wrong record.

When you may need a UTR

• Registering for and filing Self Assessment.
• Registering as a CIS subcontractor.
• Claiming CIS deductions through a tax return.
• Authorising an accountant to deal with HMRC.
• Contacting HMRC about a Self Assessment record.
• Managing a company’s Corporation Tax.

When someone asks for a UTR, confirm whether they need the individual Self Assessment UTR or the company Corporation Tax reference.

How to get a personal UTR

Individuals normally receive a UTR after registering for Self Assessment with HMRC. Register early because HMRC must process the registration and issue the reference before it can be used for a return or CIS registration.

Registration for Self Assessment and registration for CIS are related but not identical steps. A subcontractor should check that both parts of the process have been completed where necessary.

How a company gets its UTR

HMRC normally sends Corporation Tax information, including the company UTR, after incorporation at Companies House. The company must then tell HMRC when it starts business activity and comply with its Corporation Tax responsibilities.

Where to find a UTR

• Your HMRC online account or app.
• Previous Self Assessment returns.
• HMRC Self Assessment letters and payment reminders.
• Corporation Tax correspondence for a company.
• Your accountant’s secure records, if they already act for you.

Treat a UTR as sensitive tax information. Share it with your accountant or another authorised party through a secure channel, not casually in public messages.

UTR and CIS

CIS subcontractors commonly need a UTR so that contractors can verify them. A subcontractor who is not registered or cannot be verified may have deductions taken at the higher rate. Getting the UTR and CIS registration in place early helps avoid preventable problems.

Common UTR mistakes

• Confusing the UTR with a National Insurance number.
• Confusing a personal UTR with the company’s tax reference.
• Searching for the reference only a few days before a deadline.
• Assuming that having a UTR means every required tax registration has been completed.
• Sending the reference through an insecure channel.

What to do next

1. Confirm whether you need a personal or company reference.
2. Check your HMRC online account and previous correspondence.
3. Register for Self Assessment if you need to file and have not registered.
4. Complete CIS registration separately where it applies.
5. Store the UTR securely and use it on the correct tax record.