What is a UTR number? UK Unique Taxpayer Reference explained
The 10-digit reference HMRC uses to identify you or your company. Where to find it, when you need it and what to do if you have lost it.
What a UTR actually is
A Unique Taxpayer Reference (UTR) is a 10-digit number that HMRC issues to every self-assessment taxpayer and every UK limited company. It never changes for the lifetime of the taxpayer.
There are two distinct UTRs to be aware of: your personal UTR (issued when you first register for self-assessment) and your company UTR (issued automatically when you incorporate).
Where to find your UTR
Personal UTR: any HMRC self-assessment correspondence, your Personal Tax Account on GOV.UK, or the HMRC app.
Company UTR: the CT41G letter issued shortly after incorporation, any corporation tax correspondence, or the company's Business Tax Account.
When you actually need it
Filing self-assessment, filing a CT600 corporation tax return, registering for VAT or PAYE, and, importantly for finance, most business funders ask for the company UTR to verify HMRC standing during underwriting.
Find and use the correct reference safely
Identify the taxpayer
A director's personal UTR and a limited company's UTR are separate. Use the reference belonging to the return, payment or verification concerned.
Check official records
Look in the relevant HMRC online account or recent HMRC correspondence. Avoid sending a UTR through insecure messages unless the recipient and purpose are verified.
Recover it correctly
If it cannot be found, follow HMRC's official recovery process. Security checks may mean the reference is sent to the registered address.
Application checklist
- Correct taxpayer or company name
- Relevant HMRC account
- Recent official correspondence
- Registered address
- Purpose for which the UTR is requested
Useful primary and industry references
These references support further research. Product terms and official guidance can change.
Frequently asked
What if I have lost my UTR?
Call HMRC on 0300 200 3410 (corporation tax) or 0300 200 3310 (self-assessment). They will re-post it to your registered address for security, they will not read it out over the phone.
Is my UTR the same as my National Insurance number?
No. NI is for social security contributions; UTR is for tax filings. They are different formats, NI has letters and numbers; UTR is 10 digits.
Do sole traders have a company UTR?
No, sole traders only have a personal UTR because they are not a separate legal entity.
