If you're a self-employed sole trader, partnership or limited company in the UK, you will need a Unique Taxpayer Reference (UTR) number. The number is unique to the individual or organisation and will never change.
You will also need a UTR if you have other forms of income or expenses that require you to file a Self Assessment tax return.
What is a UTR?
A UTR is a ten-digit reference number, also known as a tax reference. You will be sent a UTR automatically when:
- you register for self assessment
- you start a limited company
Where to find your UTR?
Your UTR is on previous tax returns and other documents from HMRC, for example:
- notices to file a return
- payment reminders
You can also find your UTR in your Personal Tax Account if you’re registered for Self Assessment.
If you cannot find your UTR
Call the Self Assessment helpline to request your UTR if you cannot find any documents from HMRC.
If you have a limited company, you can request your Corporation Tax UTR online. HMRC will send it to the business address that’s registered with Companies House.