How do I get a UTR number in the UK

What is a UTR number?

A UTR number is a Unique Taxpayer Reference issued by HMRC. It is used to identify you, your business, your partnership, your trust, or your company for UK tax purposes. Most people come across it when they need to file a Self Assessment tax return, register as self-employed, pay a Self Assessment bill, deal with Corporation Tax, or speak to HMRC about a tax account.

A personal UTR is usually a 10-digit number. You may see it printed on HMRC letters, notices to file a tax return, previous tax returns, Self Assessment statements, payment reminders, or inside your online tax account. Sometimes, when you make a Self Assessment payment, HMRC asks for an 11-character payment reference. That is usually your 10-digit UTR followed by the letter K. The K is part of the payment reference, not a new UTR.

Although many people say “UTR number”, the abbreviation already means Unique Taxpayer Reference. However, “UTR number” is widely used in everyday business language, especially by freelancers, sole traders, landlords, contractors, accountants, and small business owners.

Who needs a UTR number in the UK?

You normally need a UTR if you have to complete a Self Assessment tax return. This often applies if you are self-employed as a sole trader, a partner in a business partnership, a landlord receiving rental income, a company director with income that needs to be reported, someone with untaxed income, or someone with income from savings, investments, dividends, foreign income, or capital gains that must be declared to HMRC.

You may also need a UTR if you run a limited company. A limited company has its own Corporation Tax UTR, which is separate from your personal UTR. This is an important distinction. If you are both a company director and a Self Assessment taxpayer, you could have a personal UTR for your own tax affairs and your company could have a different UTR for Corporation Tax.

Partnerships can also have UTRs. In many cases, the partnership has its own UTR, and each partner may also have an individual UTR. This is because the partnership may need to file a partnership tax return, while the individual partners may need to report their share of profits on their own Self Assessment tax returns.

You do not automatically need a UTR just because you have started a side project, issued an invoice, or earned a small amount of money. Whether you need one depends on your tax position and whether HMRC requires you to file a tax return. However, if you are trading, freelancing, taking on paid work outside employment, or receiving taxable income that is not already taxed through PAYE, it is sensible to check your Self Assessment obligations early.

How do you get a UTR number?

The way you get a UTR depends on why you need one. If you need a personal UTR for Self Assessment, you usually get it by registering for Self Assessment with HMRC. If you are self-employed, you register as a sole trader. If you are not self-employed but still need to file a tax return, you register for Self Assessment as an individual. If you are setting up a limited company, HMRC normally sends a Corporation Tax UTR after the company is registered.

The key point is that you do not normally “choose” or create your own UTR. HMRC issues it. You apply or register for the relevant tax service, HMRC sets up the tax record, and your UTR is then made available to you. Once issued, your personal UTR usually stays with you for life, even if you stop being self-employed and later return to Self Assessment.

If you already had a UTR in the past, you may not need a new one. For example, if you filed a Self Assessment tax return several years ago, then stopped, your UTR may still exist. In that situation, you may need to reactivate your Self Assessment account rather than apply as if you are completely new. This is a common issue for people who were previously self-employed, took a break, and then started freelancing again.

How to get a UTR if you are self-employed

If you have started working for yourself as a sole trader, you can register for Self Assessment and Class 2 National Insurance through HMRC. This is the usual route for freelancers, consultants, tradespeople, designers, developers, tutors, drivers, creators, therapists, and other people who sell products or services as individuals rather than through a limited company.

Before registering, gather the information HMRC is likely to ask for. This usually includes your full name, date of birth, National Insurance number, address, contact details, the date you started working for yourself, the type of work you do, and your Government Gateway details if you already have an online account. If you do not have a Government Gateway account, you can create one during the process.

After registration, HMRC will set up your Self Assessment record and issue your UTR. You may receive it by post, and you may also be able to view it sooner through your personal tax account or the HMRC app once the registration has been processed. Do not leave this until the tax return deadline, because registration, account setup, security checks, and postal delivery can take time.

If you need to file a tax return for a tax year and you have not sent one before, you normally need to tell HMRC by 5 October after the end of that tax year. For example, if you need to complete a return for the 2025 to 2026 tax year, the notification deadline is 5 October 2026. The tax year runs from 6 April to 5 April, so it is worth setting reminders as soon as you start trading.

How to get a UTR if you are not self-employed

Not everyone who needs Self Assessment is self-employed. You may need to register even if you are employed under PAYE. This can happen if you receive rental income, have significant dividend income, owe tax on savings interest, have foreign income, need to pay the High Income Child Benefit Charge, have capital gains to report, or have other untaxed income.

In this case, you should register for Self Assessment as someone who is not self-employed. The process is different from registering as a sole trader because you are not telling HMRC that you have started a self-employed trade. Instead, you are telling HMRC that you need to complete a tax return for another reason.

You will usually need your personal details, National Insurance number, address, date of birth, and an explanation of why you need to file a return. Once HMRC processes the registration, it will issue your UTR or reactivate your existing record if you had one before.

This distinction matters because registering under the wrong category can lead to unnecessary confusion. For example, a landlord with rental income is not necessarily self-employed just because they need to file a tax return. Likewise, someone with dividend income from investments may need Self Assessment but may not be running a trade. Choose the option that matches your situation.

How to get a company UTR for a limited company

If you form a limited company, the company is a separate legal entity for tax purposes. HMRC normally creates a Corporation Tax record for the company and sends a company UTR to the company’s registered office address. This company UTR is needed for Corporation Tax, adding Corporation Tax services to the company’s business tax account, filing a Company Tax Return, and dealing with HMRC about the company’s tax affairs.

Your company UTR is not the same as your Companies House company registration number. The company registration number is issued by Companies House when the company is incorporated. The company UTR is issued by HMRC for tax purposes. You may need both numbers when managing company administration, so store them securely and label them clearly.

If your company has been registered but you have not received the company UTR, check the registered office address first. HMRC letters are normally sent there, so if the registered office is your accountant’s address, a virtual office, or an old address, the letter may have gone there. If the company UTR still has not arrived after the expected period, you can request it from HMRC.

Company directors should also remember that having a company UTR does not automatically give them a personal UTR. If you personally need to file a Self Assessment tax return, you may need a personal UTR as well. Keep the company’s tax records separate from your personal tax records to avoid mistakes when making payments or filing returns.

How to find your UTR if you already have one

Many people try to apply for a UTR when they already have one. Before registering again, check whether HMRC has already issued you a UTR in the past. You may find it in your personal tax account, in the HMRC app, on a previous Self Assessment tax return, on a notice to file a return, on a Self Assessment statement, on payment reminders, or on other letters from HMRC.

If you use an accountant, they may also have your UTR on file. However, you should still keep your own copy because you may need it when setting up tax services, making payments, applying for finance, providing information to a mortgage broker, or speaking to HMRC.

If you cannot find your UTR online or in your documents, contact HMRC. For security reasons, HMRC may not simply read sensitive tax references out over the phone in every situation. You may need to pass identity checks or receive the reference by post. This is another reason to keep your UTR stored safely once you have it.

How long does it take to get a UTR?

The time it takes to get a UTR can vary. HMRC may process online registrations faster than paper forms, but it can still take time, especially during busy periods before Self Assessment deadlines. As a general rule, allow several weeks rather than assuming you can register and file immediately on the same day.

If you register online, you may be able to access your UTR through your personal tax account or the HMRC app once HMRC has processed the registration. You may also receive a letter. If you register by post or need extra checks, it can take longer.

For limited companies, the company UTR is normally sent after incorporation to the registered office address. If it does not arrive within the expected timeframe, you can request it from HMRC. Make sure your registered office address is correct at Companies House, because HMRC will use official company information when sending important tax correspondence.

Do not wait until January to register if your tax return is due by 31 January. The online Self Assessment filing deadline is already a busy time, and delays in receiving your UTR or setting up online access can cause unnecessary stress. Register early, store your login details securely, and keep your business records organised throughout the year.

What information do you need before applying?

For a personal Self Assessment UTR, you should have your National Insurance number, date of birth, current address, contact details, and details of why you need to register. If you are self-employed, you should know the date you started trading and the nature of your business. You may also need your business name if you trade under one, although many sole traders simply trade under their own name.

For a limited company, you should have the company registration number, registered office address, date the company started trading, accounting period details, and Companies House information. You may need these when adding Corporation Tax services to your business tax account.

For a partnership, you may need details of the partnership, the partners, the business activity, and the date the partnership started. The partnership tax position can be more complex because there may be a partnership return as well as individual returns for each partner.

Having the right information ready reduces the chance of registration errors. Mistakes in your address, start date, business type, or personal details can lead to delays, duplicate records, or letters being sent to the wrong place.

What should you do after you receive your UTR?

Once you receive your UTR, store it securely. Treat it as sensitive tax information. You will need it when filing your tax return, paying Self Assessment, contacting HMRC, authorising an accountant, setting up online tax services, or proving your tax status in certain business situations.

Next, make sure you can access the correct online account. A UTR alone is not always enough to file online. You may also need a Government Gateway account and access to the relevant HMRC service. For Self Assessment, that means adding Self Assessment to your online account if it is not already active. For a limited company, that means adding Corporation Tax services to the business tax account.

You should also start keeping proper records. If you are self-employed or running a small business, keep records of invoices, sales, expenses, mileage, bank transactions, receipts, VAT information if applicable, and payments received. Good records make your tax return easier and help you understand your cash flow.

This is where invoice24 can help. As a free invoice app, invoice24 is designed to make everyday business admin simpler. You can create professional invoices, keep customer details organised, manage invoice numbers, record payments, track what is paid and unpaid, and keep a clearer record of the income you need when preparing your tax return. Instead of searching through emails, spreadsheets, and bank statements at the last minute, you can keep your invoicing information in one place throughout the year.

Do you need a UTR before sending invoices?

You do not usually need to wait for your UTR before you start sending invoices. If you have genuinely started trading, you can invoice customers while your HMRC registration is being processed. Your invoice should include the information your customer needs, such as your name or business name, address, invoice date, invoice number, description of goods or services, amount charged, payment terms, and payment details.

A UTR is not normally required on standard customer invoices. In fact, because a UTR is sensitive tax information, you should not add it to invoices unless there is a specific reason. Most customers do not need your UTR to pay you. They need a clear invoice, correct payment details, and a record of what they bought.

If you work in construction, subcontracting, or a regulated sector, there may be extra requirements. For example, under the Construction Industry Scheme, contractors may need tax details to verify subcontractors. This is different from ordinary invoicing and should be handled carefully.

For most freelancers and small businesses, the practical approach is simple: register with HMRC when required, keep records from day one, and use a proper invoicing system. invoice24 can help you create consistent invoices from the start, which makes it easier to match income to payments later.

What records should you keep once you have a UTR?

Your UTR is only one part of being organised for tax. HMRC expects taxpayers to keep accurate records that support the figures entered on a tax return. For a sole trader, this usually means records of sales, invoices, receipts, business expenses, bank income, refunds, stock if relevant, mileage, and any other business transactions.

You should keep records even if you are waiting for your UTR. Your tax responsibilities start from the business activity or taxable income, not from the day the UTR arrives. For example, if you began freelancing in June but received your UTR in August, you still need records from June.

A good invoice app can make this easier. invoice24 helps you keep your sales records tidy by letting you create invoices, save customer information, use clear invoice numbers, and track payment status. This is especially useful when you have repeat customers, multiple projects, staged payments, or overdue invoices.

Good invoice records also help you spot problems early. You can see which invoices have not been paid, which customers are late, how much income you have billed, and what you may need to set aside for tax. When the time comes to prepare your Self Assessment return or send information to your accountant, your records will be much easier to work with.

What if you lost your UTR?

If you lose your UTR, do not apply for a new one straight away. First, check your online tax account, the HMRC app, old Self Assessment returns, HMRC letters, payment reminders, and any correspondence from your accountant. Search your email for documents from your accountant or tax software, but be careful with security and avoid storing sensitive tax information in unsafe places.

If you still cannot find it, contact HMRC and ask for help finding your existing UTR. HMRC may ask security questions to confirm your identity. Depending on the situation, they may send information by post or direct you to an online method.

If you have a limited company and have lost the company UTR, check letters sent to the registered office, your company tax account, your accountant’s records, and any Corporation Tax correspondence. Remember that the company UTR belongs to the company, not to you personally.

Once you recover the UTR, store it somewhere secure, such as a password manager or a protected business records folder. Do not post it publicly or include it on documents where it is not needed.

Common mistakes when getting a UTR

One common mistake is waiting too long. Many new sole traders focus on winning customers, sending invoices, and doing the work, then only think about tax when the deadline is close. This can create problems if HMRC needs time to issue a UTR or if online account access has not been activated.

Another mistake is registering under the wrong category. A self-employed person should usually register as self-employed for Self Assessment. Someone who only needs to report rental income or investment income may need Self Assessment but may not be self-employed. A limited company needs a Corporation Tax UTR, while the director may separately need a personal UTR.

A third mistake is mixing up different reference numbers. Your National Insurance number, UTR, company registration number, VAT registration number, PAYE reference, and Corporation Tax UTR are not the same thing. They may all be important, but they are used for different purposes.

Some people also put their UTR on invoices unnecessarily. For ordinary invoices, this is usually not needed. Your customer normally needs your invoice details and payment information, not your private tax reference. Keep your UTR for HMRC, your accountant, and situations where it is genuinely required.

Finally, many people fail to keep records from the start. A UTR helps HMRC identify your tax account, but it does not create your business records for you. Use a system like invoice24 from your first invoice so your income records are clear, consistent, and easy to review.

Can you work while waiting for your UTR?

In many cases, yes. If you have started a legitimate business or freelance activity, you can usually continue working and invoicing while your registration is being processed. You should still register by the relevant deadline and keep accurate records from the day you start.

Make sure your invoices are professional and complete. Include your business name, contact details, invoice number, invoice date, customer details, description of work, amount due, payment terms, and bank details. If you are VAT registered, your invoices must include the required VAT information. If you are not VAT registered, do not charge VAT.

invoice24 can help you avoid messy invoice templates and manual numbering mistakes. It allows you to create clear invoices, manage clients, track payments, and keep a reliable record of what you have billed. This is useful whether you already have your UTR or are waiting for HMRC to issue it.

While waiting, consider setting aside money for tax and National Insurance. A separate savings pot can help you avoid surprises when your Self Assessment bill is due. Your actual tax depends on your profits and personal circumstances, so speak to an accountant if you are unsure how much to set aside.

Do you need an accountant to get a UTR?

You do not normally need an accountant just to get a UTR. Many people register for Self Assessment or set up company tax services themselves through HMRC. However, an accountant can be helpful if your situation is complicated, you have multiple income sources, you are forming a limited company, you are joining a partnership, you have overseas income, or you are unsure whether you need to file a tax return.

An accountant can also help you avoid registering incorrectly, missing deadlines, or mixing up personal and company tax responsibilities. If you appoint an accountant as your agent, they may need your UTR to request authorisation to act for you.

Even if you use an accountant, you still need good records. Accountants can prepare better returns when your invoices, payments, and expenses are organised. Using invoice24 throughout the year can save time because your sales information is already structured and easier to share or review.

How does a UTR connect to Self Assessment deadlines?

Your UTR is essential for filing a Self Assessment tax return, but the deadlines are separate. The UK tax year runs from 6 April to 5 April. If you need to tell HMRC that you must complete a tax return, the usual notification deadline is 5 October after the end of the tax year. Paper tax returns are usually due earlier than online returns, and online returns are usually due by 31 January after the end of the tax year. Tax due under Self Assessment is also commonly due by 31 January, with possible payments on account due later if they apply to you.

Because you need your UTR to file, late registration can lead to late filing risks. It is better to register as soon as you know you need Self Assessment rather than waiting until the deadline is close.

For small business owners, the best routine is to treat tax admin as part of normal business admin. Send invoices promptly, record payments, keep receipts, review unpaid invoices, and check your income regularly. invoice24 supports this by helping you keep your invoicing records clear all year, rather than trying to rebuild everything when tax season arrives.

Final checklist for getting a UTR number

First, decide which type of UTR you need. A sole trader usually needs a personal Self Assessment UTR. Someone with untaxed income may need a personal Self Assessment UTR even if they are not self-employed. A limited company needs a company UTR for Corporation Tax. A partnership may need a partnership UTR, and the partners may need their own individual UTRs.

Second, check whether you already have a UTR. Look in your personal tax account, the HMRC app, previous tax returns, old HMRC letters, payment reminders, and accountant records. If you already have one, you may only need to reactivate your Self Assessment account or regain access to your online services.

Third, register with HMRC using the correct route. Register as self-employed if you are a sole trader, register for Self Assessment as not self-employed if you need a return for another reason, or use the company tax process if you are dealing with a limited company.

Fourth, allow enough time. HMRC processing and postal delivery can take longer during busy periods, so do not leave registration until the filing deadline. If your UTR does not arrive when expected, check your online account, check the correct address, and contact HMRC where necessary.

Fifth, keep proper records from the start. Your UTR helps identify your tax account, but your invoices and payment records support the numbers on your return. With invoice24, you can create professional invoices, manage customers, track payments, and keep your income records organised for free.

Getting a UTR number in the UK is usually straightforward once you know which type you need and which HMRC registration route applies. The most important steps are to register early, keep your details accurate, store your UTR securely, and build good record-keeping habits from your first invoice. That way, when your tax return is due, you are not starting from a pile of scattered paperwork. You already have the key reference, the right records, and a cleaner process for staying on top of your business finances.