A UTR number is your Unique Taxpayer Reference. HMRC gives you one when you register for Self Assessment. It’s a 10-digit number that stays the same for life. You need it to file your tax return and to pay your tax bill. This guide explains how to get a UTR number from HMRC, how long it usually takes to arrive, and where to find one if you already have it.
This article gives general information about UTR numbers and Self Assessment. It isn’t tax or legal advice. Your own position may differ. Speak to a qualified accountant before you act.
What is a UTR number and who needs one?
A UTR number is a 10-digit Unique Taxpayer Reference from HMRC. It links your tax returns and payments to the right record. HMRC issues one when you register for Self Assessment. Sole traders, landlords, company directors and business partners all need one.
HMRC may call it a tax reference on its letters. It is always 10 digits long and stays with you for life. Moving house or changing jobs doesn’t change it.
You get a UTR in one of two ways. You register for Self Assessment, or you set up a limited company. Both routes are explained on HMRC’s page about finding your UTR number.
Most employees never need one because their employer takes income tax through PAYE. HMRC already has the full picture there. The issue starts when income sits outside PAYE: rent from property, profit from self-employment, or dividends from your own company. Our guide on who needs to file self assessment lists the full range.
How do you apply for a UTR number from HMRC?
You can’t apply for a UTR number on its own. Instead, you register for Self Assessment with HMRC. The UTR comes as part of that process. Register online through your Government Gateway account, and HMRC will post the number to your home address.
A lot of people get caught out by this. They look for a UTR application form, but there isn’t one. The UTR is the result of registration, not a separate application.
HMRC asks for your personal details, and your business details too if you trade. Have your National Insurance number ready before you start.
Register in time for the 5 October notification deadline. If you miss it, HMRC can charge a penalty.
The full process, the deadline rules and the partnership route are covered elsewhere. Read our guide on registering for self assessment. This article focuses on the UTR itself.
How long does HMRC take to send your UTR number?
HMRC usually posts your UTR about 15 days after you register. It can take longer if you live overseas. HMRC sends the number by post to the address it holds for you. You can also check online for the expected reply date. Register early so it arrives before your deadline.
Fifteen days is the normal wait, according to HMRC’s guidance. Overseas addresses take longer, and HMRC doesn’t give a fixed timeframe.
Plan around the post, not the deadline. If a contractor registers in early January, they’re leaving it tight. The 31 January filing deadline doesn’t move because the letter is delayed. Register as soon as you know you’ll need to file.
There’s another reason to register early. HMRC asks for your UTR when you file your return. Without it, you can’t file. And a late return brings its own penalty on top.
What if you registered and no UTR arrived?
Give it 15 days from the day you registered. Then check the address HMRC holds for you. If the address is wrong, the letter won’t arrive. HMRC has an online tool that shows when you should expect a reply. Contact the Self Assessment team once that date has passed.
Most missing UTR letters are down to an address issue. People move and forget to update HMRC. The letter goes to the old flat, and HMRC has no way of knowing.
Chasing too early usually doesn’t help. HMRC works to published response times, so calling on day three won’t speed things up. Check the expected reply date first, then call if it has passed.
What do you do if you’ve lost your UTR number?
Your UTR isn’t usually lost, just tucked away on old HMRC letters or in your online account. Check your Personal Tax Account first. The HMRC app shows it too. Previous tax returns, notices to file and payment reminders all include the number.
Here’s the quickest place to look, in order:
- your HMRC Personal Tax Account
- the HMRC app on your phone
- previous Self Assessment tax returns
- notices to file a return
- payment reminders and statements from HMRC
Still no luck? Contact HMRC’s Self Assessment team. They’ll post the number to the address on your record. Have your National Insurance number to hand.
If you’re dealing with a company, partnership or trust, it’s a bit different. There’s no personal tax account to check. Look back through old HMRC letters for that organisation instead.
What do you use your UTR number for?
You use your UTR every time you deal with Self Assessment. It goes on your tax return and on your tax payments. HMRC asks for it when you call about your record. Your accountant needs it before they can file for you.
HMRC uses the UTR to keep everything matched up. Your return, your payments and your letters all sit under that one number. Quote the wrong UTR and your payment could end up against someone else’s record.
Once you have your UTR, someone else can take over the filing. You give a self assessment tax accountant your UTR. They register as your agent with HMRC, then file and deal with HMRC on your behalf.
Is a UTR number the same as a National Insurance number?
No. A UTR and a National Insurance number do different jobs. Your UTR is 10 digits long and tracks your Self Assessment record. Your National Insurance number tracks contributions, benefits and your state pension. HMRC often asks for both when you call.
Three numbers get mixed up all the time. Here’s what each one does:
- UTR. HMRC issues it. Ten digits. Used for Self Assessment and Corporation Tax.
- National Insurance number. It mixes letters and numbers. Used for contributions, benefits and your state pension.
- Company registration number. Companies House issues it when you incorporate. It identifies the company itself.
None of them replaces the others. A director can hold all three at the same time.
Does a limited company get its own UTR number?
Yes. Your company gets its own UTR for Corporation Tax. That is separate from your personal UTR. HMRC sends company letters to the address registered with Companies House. You’ll need the company UTR to file a Company Tax Return. Directors still file their own Self Assessment separately.
The two numbers do different jobs. Your personal UTR covers your own income. The company UTR covers the company’s profits.
No company UTR yet? Wait 15 working days from the date you registered the company. After that, you can ask HMRC for a copy of the company UTR online.
Check the registered office address before you chase anything. HMRC posts every company letter there. Wrong address, no letter.
You need the company UTR to add Corporation Tax to your business tax account. HMRC then posts an activation code within 10 days. If you’re living abroad, allow 21 days.
Can someone misuse your UTR number?
Treat your UTR like a bank detail. Share it with HMRC, your accountant and your authorised tax agent. Nobody else needs it. HMRC will never text, email or phone you asking for personal or payment details. Any message that does is a scam.
Fake tax rebates are the usual trick. A text says you’re owed money and asks you to confirm your details first. HMRC doesn’t work like that.
HMRC never sends a text about a tax rebate. It also doesn’t email you about a penalty or ask for payment details by message. Forward scam texts to 60599. Send scam emails to phishing@hmrc.gov.uk. HMRC explains the full process for reporting scam HMRC messages.
A few simple habits will keep the number safe. Don’t print your UTR on invoices. Don’t post it on a forum or social media. Only share it with people you can verify.
Get your Self Assessment handled properly
Registering, waiting for a UTR and filing on time is a lot to keep track of. We handle it for sole traders, landlords and directors every year. We register you, chase HMRC when the post is slow, and file the return.
Get a quote and we’ll send you our current pricing. See DASA's self assessment tax return service for what’s included.
Written by Raqeeb Marzook, ACCA. He’s a manager at DASA Accountancy. For corrections to this article, email raqeeb@dasaaccountancy.co.uk.
FAQs
How long does it take to get a UTR number from HMRC?
HMRC usually posts your UTR about 15 days after you register for Self Assessment. It can take longer if you live overseas. The number goes by post to the address HMRC holds for you.
How do I get a UTR number?
You register for Self Assessment with HMRC. There’s no separate UTR application form. Register online with your Government Gateway account and HMRC posts the number to you.
What do I do if I’ve lost my UTR number?
Check your HMRC Personal Tax Account, the HMRC app, previous tax returns, notices to file and payment reminders. If you still can’t find it, contact HMRC’s Self Assessment team and they’ll post it to your recorded address.
Is a UTR number the same as a National Insurance number?
No. A UTR is 10 digits and tracks your Self Assessment record. A National Insurance number mixes letters and numbers and tracks contributions, benefits and your state pension.
Does a limited company have its own UTR number?
Yes. A limited company gets a separate UTR for Corporation Tax. Directors still need their own personal UTR for Self Assessment.