How to Get a UTR Number?
How to Get a UTR Number
Need a Unique Taxpayer Reference? Learn how to get a UTR number from HMRC, who needs one, how long it takes and what to do if you've lost your existing UTR.
Quick answer: If you need a personal UTR for the first time, you normally get one by registering for Self Assessment with HMRC. HMRC then allocates your unique 10-digit tax reference.
How do I get a UTR number?
To get a UTR (Unique Taxpayer Reference) as an individual, you normally need to register for Self Assessment with HMRC. Once HMRC has processed your registration, it will issue your unique 10-digit UTR.
HMRC says you will usually receive your UTR by post around 15 days after registering, although it can take longer if you live overseas. If you have registered before, you may already have a UTR and should not normally need a new one.
What is a UTR number?
A Unique Taxpayer Reference (UTR) is a reference used by HM Revenue & Customs (HMRC) to identify an individual or organisation for tax purposes.
A UTR is normally made up of 10 digits. You may also see it described on HMRC correspondence simply as your “tax reference”.
Your UTR is not the same as your National Insurance number or your company registration number. It is important to use the correct reference because individuals, companies and partnerships can have separate UTRs.
Who needs a UTR number?
You will generally receive a personal UTR if you register for Self Assessment. This may apply if you are required to submit a tax return because of your income or circumstances.
Common examples can include:
- Self-employed sole traders who need to submit a Self Assessment return
- Partners in a business partnership
- Landlords who need to report taxable property income
- People with untaxed income that needs to be reported to HMRC
- People with taxable foreign income
- Individuals who need to report certain capital gains
- People HMRC has asked to submit a Self Assessment tax return
How to get a UTR number: step by step
If you need a personal UTR for the first time, the usual route is to register for Self Assessment with HMRC.
Check whether you need Self Assessment
Before registering, check whether your circumstances mean you need to submit a Self Assessment tax return. Registering unnecessarily can create additional filing obligations.
Register for Self Assessment with HMRC
If you need to file a return and have not previously registered, use HMRC's Self Assessment registration service.
Provide your details
HMRC will ask for information relevant to your circumstances. Make sure your personal and contact details are accurate so that your tax record can be created correctly.
HMRC creates your Self Assessment record
Once your registration has been processed, HMRC will allocate your UTR. It is unique to your tax record.
Receive and keep your UTR
HMRC says your UTR will usually arrive by post around 15 days after you register. It can take longer if you live overseas.
What is the deadline for getting a UTR?
The important deadline is normally the deadline for notifying HMRC that you need to complete a Self Assessment tax return, rather than a separate deadline for obtaining the UTR itself.
Do not leave registration until the Self Assessment filing deadline. You may need your UTR and access to HMRC's online services before you can submit your return.
Which UTR do you need?
One of the most common causes of confusion is that a personal UTR, company UTR and partnership UTR are not necessarily the same reference.
| UTR type | Who it relates to | How it is obtained |
|---|---|---|
| Personal UTR | An individual | Normally issued after registering for Self Assessment |
| Company UTR | A UK limited company | Issued by HMRC following incorporation |
| Partnership UTR | The partnership itself | Issued when the partnership is registered with HMRC |
| Partner's personal UTR | An individual partner | The partner registers separately for Self Assessment |
How to get a UTR number as a sole trader
If you start working for yourself as a sole trader and need to complete Self Assessment, registering with HMRC will normally result in a personal UTR being allocated to you.
For example, HMRC states that you must submit a Self Assessment return if you were self-employed as a sole trader and earned more than £1,000 before deducting expenses during the relevant tax year.
The £1,000 test is based on your gross trading income, not your taxable profit.
How to get a UTR number for a limited company
A limited company has its own UTR for Corporation Tax purposes. This is separate from any personal UTR belonging to a director or shareholder.
When you set up a limited company, HMRC normally creates a Corporation Tax record and sends the company's UTR to its registered office address.
If you cannot find your company's UTR, HMRC provides an online service that allows you to request it again. HMRC sends the reference to the company's address registered at Companies House.
How to get a UTR number for a partnership
A business partnership needs its own UTR for Self Assessment. The nominated partner is responsible for registering the partnership with HMRC.
Individual partners also need to register separately where required and use their own personal UTRs for their individual Self Assessment tax returns.
This means a partnership tax return uses the partnership's tax reference, while each partner's personal return uses their individual tax reference.
How long does it take to get a UTR number?
HMRC says you will usually receive your UTR by post around 15 days after registering.
Applications can take longer if you live overseas, and processing times can vary. If you have already registered, HMRC provides a service for checking when you can expect a reply.
Already registered? How to find your UTR number
If you have previously registered for Self Assessment, you may not need to apply for another UTR. First check whether you already have one.
Personal Tax Account
Individuals and sole traders can find their UTR through their HMRC Personal Tax Account.
HMRC app
Your UTR may also be available through the official HMRC app.
Previous tax returns
Check copies of Self Assessment returns you have previously submitted.
HMRC correspondence
Look at notices to file, payment reminders and other Self Assessment correspondence from HMRC.
What if I've lost my UTR number?
Losing the paperwork containing your UTR does not normally mean you need a new tax reference. Your existing UTR remains associated with your tax record.
For an individual or sole trader, check:
- Your HMRC Personal Tax Account
- The official HMRC app
- Previous Self Assessment tax returns
- HMRC notices to file a return
- HMRC payment reminders and other tax correspondence
If you still cannot locate it, you can use HMRC's official UTR guidance or contact HMRC.
Why does my UTR sometimes have a 'K' at the end?
A normal UTR contains 10 digits. However, when paying Self Assessment you may be asked to use an 11-character payment reference.
This is generally your 10-digit UTR followed by the letter K.
Always check the payment instructions supplied by HMRC before making a tax payment.
Frequently asked questions about UTR numbers
Can I get a UTR number online?
You can normally start the process online by registering for Self Assessment through GOV.UK. Once HMRC has processed your registration, your UTR is allocated to your tax record. HMRC says it will usually arrive by post around 15 days after registration, although you may be able to see it sooner in HMRC's online services or app.
How much does it cost to get a UTR number?
HMRC does not charge you to register for Self Assessment and obtain a UTR. An accountant may charge a professional fee if you ask them to assist with your tax registration or wider tax affairs.
Can I get a UTR number without being self-employed?
Yes. Self-employment is not the only reason someone may need to complete Self Assessment. Other circumstances can include taxable property income, foreign income, certain capital gains or other untaxed income.
Is my UTR the same as my National Insurance number?
No. Your UTR and National Insurance number are different identifiers. Your UTR is used in connection with your tax record, including Self Assessment.
Is a company UTR the same as a personal UTR?
No. A limited company is a separate legal and taxable entity and has its own Corporation Tax UTR. A director or shareholder who is registered for Self Assessment has a separate personal UTR.
Do I get a new UTR every year?
No. You do not normally receive a new personal UTR for each tax year. If you have previously been registered for Self Assessment, you may need to reactivate your account rather than apply as though you have never registered before.
Can an accountant get my UTR for me?
An accountant can help you establish whether you need to register for Self Assessment and assist with the registration process. If an accountant already acts for you, they may also have your existing UTR in their records.
What happens if my UTR has not arrived?
HMRC says a UTR will usually arrive around 15 days after registration, with overseas applications taking longer. If you have been waiting longer than expected, check your HMRC online account or app and use HMRC's service to check when you can expect a reply.
Do landlords need a UTR number?
A landlord does not need a UTR merely because they own a rental property. However, if your property income or wider circumstances mean you need to complete Self Assessment, registering will normally result in you having a personal UTR.
Do company directors need a UTR number?
Being a company director does not by itself automatically mean you need to submit a Self Assessment return. A director may need a personal UTR if their individual tax circumstances require Self Assessment. The limited company itself has a separate Corporation Tax UTR.
How to get a UTR number: summary
| Question | Answer |
|---|---|
| What is a UTR? | A Unique Taxpayer Reference used by HMRC |
| How many digits? | Normally 10 digits |
| How do I get one? | Individuals normally get one by registering for Self Assessment |
| How long does it take? | Usually around 15 days after registration; longer overseas |
| Can I find it online? | Existing UTRs may be available in your HMRC account or HMRC app |
| Does a limited company have one? | Yes — the company has its own Corporation Tax UTR |
| Is it my National Insurance number? | No — they are separate references |
| Does HMRC charge for a UTR? | No |
Need help with Self Assessment?
The Online Accountants are ACCA qualified accountants providing fixed-price online accounting and tax services throughout the UK. We can help you determine whether you need to register for Self Assessment and prepare and file your tax return with HMRC.