If you’re self-employed, a landlord, or the director of a limited company, you’ve likely heard the term UTR – which stands for Unique Taxpayer Reference.
Your UTR is a 10-digit number unique to you, used to identify you in all your dealings with HMRC. You’ll need it when dealing with HMRC as a limited company and/or filing your Self Assessment tax return.
If you’re earning income that isn’t taxed at source, like self-employment income or rental income, you’ll need a UTR to report this to HMRC.
Here, we’ll dive into the details of UTR numbers, explaining what they are, who needs them, and how to obtain yours.
What is a UTR Number?
A Unique Taxpayer Reference (UTR) is a 10-digit identification number issued by HM Revenue & Customs (HMRC). It uniquely identifies taxpayers – whether individuals, companies, or other entities – in all dealings with HMRC.
While most strongly associated with self-assessment and limited companies, you’ll receive a UTR if you register or have tax obligations under the following scenarios:
- Self-employed individuals and sole traders who register for Self Assessment.
- Landlords who receive rental income that needs to be reported via Self Assessment.
- Limited companies registering for Corporation Tax.
Partnerships (the partnership itself receives a UTR, and each individual partner gets their own separate UTR). - Trusts and estates registered with HMRC.
- Company directors who must submit Self Assessment returns due to income not taxed at source.
- Non-resident individuals earning UK-sourced taxable income (e.g., rental or investment income).
- Charities and non-profit organisations that have taxable activities or need to submit tax returns.
Essentially, if you’re responsible for reporting any income or gains to HMRC outside the standard Pay As You Earn (PAYE) system, you’ll require a UTR to accurately file your tax returns.
Your UTR is permanent—assigned once, it’s yours for life. Even if you cease trading, dissolve your limited company, or no longer have taxable income from sources such as property or investments, your UTR remains with you. Should you resume activities that require tax reporting later, you’ll continue using the same UTR.
Where to Find Your UTR Number
Once you’ve registered for Self Assessment and received your UTR, you’ll need to keep this number safe. Your UTR will be quoted on various documents from HMRC, so it’s worth familiarising yourself with where to find it.
Your UTR can be found on:
- Your SA250 or “Welcome to Self Assessment” letter: This is the letter HMRC sends you when you first register for Self Assessment.
- Previous Self Assessment tax returns: If you’ve filed a Self Assessment return before, your UTR will be printed on it.
- Payment reminders and notices to file: HMRC will quote your UTR on any correspondence about your Self Assessment.
- Your HMRC online account: If you’ve set up an online account with HMRC, you can log in and view your UTR.
Another handy tip is to search your email inbox for the term “UTR”. If you’ve received any electronic correspondence from HMRC, there’s a good chance your UTR will be mentioned in these emails.
It’s a good idea to keep your UTR in a safe place, perhaps with other important documents like your passport or driving licence. You’ll need it every time you file your Self Assessment or contact HMRC about your taxes.
If you can’t find your UTR on any of these documents, don’t panic. In the next section, we’ll explain what to do if you’ve lost your UTR.
What to Do If You’ve Lost Your UTR
If you’ve looked through all your HMRC correspondence and can’t find your UTR, the first thing to do is to contact HMRC directly. You have a few options:
- Online: You can chat with HMRC’s digital assistant. They can help with registering for Self Assessment, filing your return, paying your bill, and more. If the assistant can’t help, they may transfer you to an HMRC adviser.
- Phone: You can call HMRC’s Self Assessment helpline on 0300 200 3310. Be prepared to answer some security questions to verify your identity, such as your full name, date of birth, address, and National Insurance number. If HMRC is satisfied that you are who you say you are, they should be able to provide you with your UTR over the phone.
- Post: If you prefer, you can write to HMRC at: Self Assessment HM Revenue and Customs BX9 1AS United Kingdom
If you think someone else has accessed your UTR and may be using it fraudulently, contact HMRC immediately. They’ll be able to cancel your current UTR and issue you with a new one.
Learn more about contacting HMRC about your UTR on the government website.
How to Get a UTR Number
If you’re newly self-employed, have started receiving rental income, or have set up a limited company, you’ll need to register for Self Assessment with HMRC. When you do this, you’ll automatically be issued a UTR number.
The quickest way to register is online. You can do this through HMRC’s website. You’ll need to provide some personal information, including your National Insurance number, as well as details about your business or rental income.
Once you’ve completed the registration process, HMRC will send you a letter with your UTR number. This can take up to 10 working days to arrive, so it’s best to register as soon as possible to avoid any delays in filing your Self-Assessment.
It’s important to note that HMRC expects you to register for Self Assessment (and thus get your UTR) as soon as you start trading as self-employed or receiving income that needs to be declared through Self Assessment. Ideally, this should be done by 5 October in your business’s second tax year.
If you’re setting up a limited company, you’ll be issued a separate UTR for your company when you register with Companies House. This is different from your personal UTR and is used for filing your company’s Corporation Tax returns.
UTR Numbers for Limited Companies
As mentioned, limited companies get their own UTR numbers, separate from the personal UTRs of their directors or shareholders. This UTR is used for all the company’s tax affairs, including filing Corporation Tax returns.
Just like a personal UTR, a company UTR is a 10-digit number. It’s issued by HMRC when the company is registered with Companies House.
You can find your company UTR on any correspondence from HMRC to your company, such as a Notice to Deliver a Company Tax Return (CT603).
How Double Point Can Help
To summarise, your UTR number is a vital piece of information for managing your tax affairs. Whether you’re self-employed, a landlord, or running a limited company, you’ll need your UTR to file your Self Assessment tax returns and interact with HMRC.
We understand that managing taxes can be complex and time-consuming, especially if you’re juggling the demands of running a business.
That’s where our friendly team at Double Point can help. Our expert accountants are well-versed in all aspects of Self Assessment and Corporation Tax.
We can assist you with everything from registering for Self Assessment and obtaining your UTR to filing your returns and providing long-term tax planning advice. Contact us today to learn more.
