What is a UTR number and how do I get one?

Understanding the UTR Number: A Complete Guide

A UTR number is an essential part of the United Kingdom’s tax system, yet many people only encounter it for the first time when they become self-employed, start a company, or need to complete a Self Assessment tax return. If you have ever asked “What is a UTR number and how do I get one?”, this guide is designed to give you a clear, thorough, and practical explanation.

This article explains what a UTR number is, who needs one, how it is used, how to apply for it, how long it takes to receive, and what to do if you lose it. It also explores UTR numbers for different business structures, common mistakes, and frequently asked questions. By the end, you should have a complete understanding of the topic and feel confident navigating the process.

What Is a UTR Number?

UTR stands for Unique Taxpayer Reference. A UTR number is a ten-digit reference number issued by HM Revenue and Customs (HMRC) to identify individuals and organisations within the UK tax system. It is unique to you or your business and remains the same throughout your tax life, even if your circumstances change.

The main purpose of a UTR number is to allow HMRC to track your tax records accurately. Whenever you submit a tax return, contact HMRC about your tax affairs, or receive official tax correspondence, your UTR number is used to link that activity to your account.

A UTR number is not random. While it may look like a simple sequence of numbers, it is carefully assigned and stored within HMRC’s systems. You cannot choose your own UTR number or change it, and you will never share the same UTR number with another taxpayer.

What Does a UTR Number Look Like?

A standard UTR number is ten digits long, for example: 12345 67890. Sometimes it may be shown without spaces, and sometimes with spaces for readability, but it is always the same number.

You may also see a longer reference when dealing with companies or partnerships. In those cases, the ten-digit UTR may be followed by additional digits or letters to identify specific entities within HMRC’s systems. However, the core UTR is still the ten-digit reference.

Who Needs a UTR Number?

Not everyone in the UK needs a UTR number. Whether you need one depends on how you earn income and how you interact with the tax system.

You will usually need a UTR number if:

• You are self-employed as a sole trader
• You earn income that is not taxed through PAYE and must complete a Self Assessment tax return
• You are a partner in a business partnership
• You are a director of a limited company and need to file certain tax returns
• You receive income from property, investments, or overseas sources that requires Self Assessment

You typically do not need a UTR number if you are employed under PAYE and have no other taxable income that requires a Self Assessment tax return. In that case, your taxes are handled automatically through your employer.

Why Is a UTR Number Important?

A UTR number is important because it is the key identifier HMRC uses to manage your tax affairs. Without it, you cannot submit a Self Assessment tax return, register for certain taxes, or resolve many tax-related issues.

Your UTR number is required for:

• Filing a Self Assessment tax return
• Registering for HMRC online services related to Self Assessment
• Communicating with HMRC about your tax record
• Appointing an accountant or tax adviser to act on your behalf
• Completing some financial or compliance checks

Because of its importance, your UTR number should be kept secure. While it is not as sensitive as a National Insurance number in some contexts, it still forms part of your tax identity and should not be shared unnecessarily.

How Do I Get a UTR Number?

You do not automatically receive a UTR number just by living or working in the UK. A UTR number is issued when you register with HMRC for Self Assessment or set up certain types of businesses.

The way you get a UTR number depends on your situation. The most common scenarios are explained below.

Getting a UTR Number as a Sole Trader

If you are self-employed as a sole trader, you need to register for Self Assessment with HMRC. This is the most common way individuals obtain a UTR number.

When you register, HMRC will collect basic information such as your name, address, date of birth, and National Insurance number. Once your registration is processed, HMRC will issue you a UTR number.

Your UTR number will usually be sent to you by post. This can take some time, so it is important to register as early as possible, especially if you are approaching a tax return deadline.

Once issued, your UTR number remains yours permanently, even if you stop being self-employed and later return to self-employment.

Getting a UTR Number for a Limited Company

If you form a limited company, the company itself will be issued a UTR number. This is separate from any personal UTR number you may have as an individual.

When you register a company, HMRC is automatically informed. Shortly after incorporation, HMRC sends a letter to the company’s registered office address containing the company’s UTR number.

This company UTR number is used for Corporation Tax and other company-level tax obligations. Directors may also have personal UTR numbers if they need to complete Self Assessment tax returns.

UTR Numbers for Partnerships

Partnerships have their own UTR numbers, separate from the UTR numbers of the individual partners. Each partner may also have a personal UTR number if they are required to file Self Assessment tax returns.

When a partnership registers with HMRC, a partnership UTR is issued. This is used for partnership tax returns and official correspondence. Each partner’s share of the profits is then reported on their individual tax returns.

How Long Does It Take to Get a UTR Number?

The time it takes to receive a UTR number can vary depending on how you register and the time of year.

In general:

• Sole traders usually receive a UTR number within 10 to 15 working days after registering for Self Assessment
• Limited companies typically receive their UTR number within a few weeks of incorporation
• Partnerships may take a similar amount of time once registration is complete

During busy periods, such as in the months leading up to the Self Assessment deadline, delays can occur. This is why early registration is strongly recommended.

Where Can I Find My UTR Number?

If you already have a UTR number, it will appear on official correspondence from HMRC. Common places to find it include:

• Letters from HMRC about Self Assessment or Corporation Tax
• A notice to file a tax return
• Your online HMRC account if you are registered for digital services
• Previous tax returns

Your UTR number is usually clearly labelled, so it should be easy to identify once you know where to look.

What If I Lose My UTR Number?

Losing your UTR number is a common concern, but it is usually straightforward to resolve.

If you have an online HMRC account, you may be able to find your UTR number there. If not, you can contact HMRC directly. They will ask you some security questions to confirm your identity before providing your UTR number.

In some cases, HMRC may resend your UTR number by post. This can take several days, so again, it is best not to leave this until the last minute before a deadline.

Is a UTR Number the Same as a National Insurance Number?

No, a UTR number is not the same as a National Insurance number. While both are used by HMRC, they serve different purposes.

A National Insurance number is used primarily for tracking social security contributions and benefits. A UTR number is used specifically for tax administration within the Self Assessment and business tax systems.

You may need both numbers when dealing with HMRC, but they are separate and should not be confused.

Do I Need a UTR Number to Start Working?

You do not need a UTR number to start working as an employee under PAYE. Your employer will handle tax and National Insurance deductions through your payroll.

However, if you start working for yourself, even part-time or alongside employment, you will usually need to register for Self Assessment and obtain a UTR number. This applies even if your self-employed income is relatively small.

When Do I Need to Register for a UTR Number?

There are deadlines for registering for Self Assessment. Generally, you must register by 5 October following the end of the tax year in which you first became liable to file a tax return.

For example, if you became self-employed during a tax year that ends on 5 April, you must register by the following 5 October. Missing this deadline can lead to penalties, so it is important to act promptly.

Using Your UTR Number Safely

Your UTR number should be treated as confidential information. While it is not usually enough on its own to commit fraud, it can still be misused if it falls into the wrong hands.

You should only share your UTR number with trusted parties such as:

• HMRC
• Your accountant or tax adviser
• Official financial institutions when legitimately required

Avoid sending your UTR number via unsecured email or sharing it publicly.

Common Mistakes and Misunderstandings

Many people make avoidable mistakes when dealing with UTR numbers. Some of the most common include:

• Assuming a UTR number is issued automatically when you start earning money
• Confusing a UTR number with a National Insurance number
• Registering too late and missing deadlines
• Losing the UTR number and leaving recovery until the last moment

Understanding how the system works helps you avoid these problems and reduces stress during tax season.

Frequently Asked Questions About UTR Numbers

Can I have more than one UTR number?
As an individual, you normally have only one personal UTR number. However, you may also be associated with other UTR numbers, such as those for a company or partnership.

Does my UTR number ever change?
No, once issued, your UTR number remains the same for life, even if your circumstances change.

Can I apply for a UTR number online?
Yes, registration for Self Assessment and business taxes can be completed online, which then leads to a UTR number being issued.

What happens if I never use my UTR number?
If you are issued a UTR number but later determine that you no longer need to file tax returns, you should inform HMRC. The UTR number will still exist, but your obligations may change.

Final Thoughts

A UTR number is a fundamental part of the UK tax system for anyone who needs to manage their own tax affairs or run a business. While the process of obtaining one may seem daunting at first, it is generally straightforward if you understand what is required and act within the relevant deadlines.

By knowing what a UTR number is, why it matters, and how to get one, you can approach your tax responsibilities with confidence. Whether you are starting a new business, becoming self-employed, or simply ensuring compliance, understanding your UTR number is an important step in staying on top of your financial obligations.