What is a UTR number?

A UTR number, or Unique Taxpayer Reference, is a 10-digit code that HMRC uses to identify you or your business for tax purposes. If you're self-employed, a partner in a business, or running a limited company, you'll need one. It appears on tax returns, correspondence from HMRC and most official tax documents, and you'll be asked for it whenever you file or discuss your taxes.

You may also see it referred to as a UTR code, though the meaning is the same. It's personal to you or your business, and it stays the same for life.

What is a UTR number used for?

Your UTR number is your primary identifier for Self Assessment and Corporation Tax. HMRC uses it to match your returns, payments and correspondence to the right account. You'll need it to file a tax return, register for Self Assessment, set up a payment plan with HMRC, or speak to HMRC about your tax affairs.

It also comes up in a business context beyond tax. Your UTR is one of the details you may be asked for when you apply for a business loan, alongside your business and financial information. Lenders and accountants use it to verify your tax status and trading history.

Once your business is registered with HMRC, FlexiPay can help you manage cash flow around tax deadlines - so make sure you register well in advance.

Who needs a UTR number?

Most people employed on a PAYE basis won't need a UTR, as their tax is handled automatically by their employer. You'll need one if you fall into any of the following categories:

• Sole traders or self-employed individuals who need to file a Self Assessment tax return

• Partners in a business partnership (each partner gets their own personal UTR, and the partnership itself gets a separate one)

• Directors of limited companies (for personal Self Assessment) - the company will also have its own Corporation Tax UTR, which is different

• Anyone else who needs to file a Self Assessment return, for example landlords with rental income or people with income from multiple sources

It's worth knowing that a sole trader's UTR is a personal one tied to their Self Assessment, while a limited company's Corporation Tax UTR is registered to the company as a separate legal entity. The two are not interchangeable.

How to apply for a UTR number

How you register depends on your business structure, but the process is straightforward.

Applying online

The quickest way to get a UTR number is to register online through the HMRC website. Sole traders can do this by registering for Self Assessment at gov.uk. Limited companies will automatically be issued a Corporation Tax UTR within a few days of incorporating their company at Companies House, sent by post to the registered company address. The online route is the fastest and most commonly used method.

Applying by post

If you're unable to register online, you can apply by post by completing the relevant HMRC registration form (SA1 for Self Assessment or CWF1 for self-employment). Send your completed form to the address on the form and allow additional time for postal processing on top of the standard registration period.

Can you apply for a UTR number by phone?

You can’t register for a UTR number by phone. If you search for how to apply for a UTR number by phone, you'll find many pages suggesting it, but HMRC's registration process is online or by post for first-time applicants. The HMRC Self Assessment helpline (0300 200 3310) can help if you've already registered and need support with your account, or if you've lost your UTR and need to retrieve it, but it cannot issue a new one over the phone.

How long does it take to get a UTR number?

Once you've registered, it normally takes around 10 working days to receive your UTR number by post, though HMRC note this can take longer during busy periods such as the run-up to the Self Assessment deadline in January. If you registered online, you may be able to access your UTR number sooner through your Government Gateway account. Always check the current GOV.UK guidance for the latest timeframes, as these can change.

How to find a lost UTR number

If you've misplaced your UTR, there are a few places to look before calling HMRC:

• Previous Self Assessment tax returns, your UTR number will be printed on every return you've submitted

• Letters or notices from HMRC, including payment reminders or statements of account

• Your Personal Tax Account at gov.uk, where your UTR is displayed once you've logged in via Government Gateway

• Correspondence from your accountant, who will typically hold your UTR on file

If you've exhausted these options, call the HMRC Self Assessment helpline on 0300 200 3310. They can retrieve your UTR once they've verified your identity.

UTR number vs other tax references

It's easy to confuse the UTR with other tax and business identifiers. Here's a quick comparison:

• UTR number (Unique Taxpayer Reference) - 10 digits, used for Self Assessment and Corporation Tax. Issued to individuals and companies separately.

• National Insurance (NI) number - a personal identifier used for employment tax and state benefits. Formatted as two letters, six numbers, one letter (e.g. AB123456C). Not the same as a UTR.

• Company Registration Number (CRN) - 8 characters, issued by Companies House when a limited company is incorporated. Used to identify the company as a legal entity, separate from its Corporation Tax UTR.

• VAT number - a 9-digit number issued by HMRC to VAT-registered businesses. Only relevant if your business is registered for VAT.

Each serves a different purpose. Your UTR is specifically for tax filing and HMRC correspondence, and shouldn't be confused with any of the above.

Find out more about business loans and how they can support your business.

FAQs

Can I apply for a UTR number by phone?

No. First-time registration must be done online via gov.uk or by post using the relevant HMRC form. The HMRC helpline can help you retrieve a lost UTR if you're already registered, but it cannot issue a new one over the phone.

How long does it take to get a UTR number?

Typically around 10 working days by post, though this can be longer at busy times. Check the current GOV.UK guidance for the most up-to-date timeframe.

Do company directors need a UTR number?

Yes, usually. As a director, you'll most likely need to complete a Self Assessment tax return, which requires a personal UTR. Your limited company will also have a separate Corporation Tax UTR, issued automatically after incorporation at Companies House.

Is a UTR number the same as a National Insurance number?

No. Your NI number is a personal tax and benefits identifier used in employment. Your UTR is a separate 10-digit reference used for Self Assessment and Corporation Tax. You may need both, but they serve different purposes.

Disclaimer

13/08/26 – While we want to help as much as we can, the information found here is provided solely for informational purposes and should not be considered financial or legal advice. To the extent permitted by law, Funding Circle does not accept any liability for any loss or damage which may arise directly or indirectly from the use of, or reliance on, the information contained here. All information is correct at time of publishing, and customers should do their own research before making financial decisions. If you have any questions, please speak to your professional adviser or seek independent legal advice.