A Unique Tax Reference Number

A Unique Tax Reference Number

The Unique Taxpayer Reference (UTR) is a UK tax identification number, issued by the HMRC to identify a person or business entity, this identification number is needed when you need to complete a tax self-assessment.

This will be your number, and this will be referenced on any letters they send you so and relates purely to you and your account where you tax return information is held.

Applying for a UTR

When you start self-employment or need to submit a tax return you first on online to:


Then you select the create sign in details and then you apply to set this up and register for a UTR number.

Company UTR

Limited Companies have a UTR for the same process so the company can be identified and is used on all correspondence and documents you submit e.g. CT600 a company tax return.

Partnership UTR

If you run a partnership, then you will have one for the partnership and then a separate one for each partner.

The partnership then submits it tax return with the trading information on it, no tax is due. The partners are then taxed on the profit share they receive.

What if I Have Not Used my UTR in a Long Time?

Once you are issued with a UTR number this will stay with you an example of this is where you may have been self-employed for many years, and you then go back to employment. In this case HMRC may mark this as dormant on their computer system but it remains live.

4 years later to need to submit a tax return as you have untaxed income from a property rental you still use that UTR to submit the tax return.

Your UTR number is a lifelong identifier for tax purposes in the UK. While it doesn’t expire, it’s crucial to keep HMRC informed of any significant changes in your circumstances.

Construction Industry Scheme

If work in the construction industry you may need to register for a CIS scheme and you will need to use your UTR as a part of the process of identifying you, other wise they will tax at 30% instead of 20%.

If you need help or want more information on UTR Numbers, please contact us:


Call 07795 425032

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