A UTR (Unique Taxpayer Reference) number is a 10-digit code that uniquely identifies an individual or business in the UK for tax purposes
. It is used by HMRC whenever they are dealing with a tax situation
. UTR numbers are necessary for completing self-assessment tax returns, registering for CIS (construction industry scheme) tax refunds, and working with accountants or other financial advisors
. You get a UTR number when you:
- Register for Self Assessment
- Set up a limited company
You can find your UTR number:
- In your Personal Tax Account
- In the HMRC app under 'Your details' or in the 'Self Assessment' section
- On previous tax returns and other documents from HMRC (e.g., notices to file a return or payment reminders)
If you cannot find your UTR on any documents or online, you can contact HMRC, and they will post a copy to you, which takes around 10 days
. If you have a limited company, you can request your Corporation Tax UTR online, and HMRC will send it to the business address registered with Companies House