What is a UTR number and how to apply for it?

In the UK, the Unique Taxpayer Reference (UTR) number is a crucial piece of information for anyone dealing with taxes. Issued by HM Revenue and Customs (HMRC), this 10-digit number serves as a unique identifier for individuals and business entities, ensuring that all tax-related activities are accurately tracked and managed. Whether you are self-employed, a sole trader, or own a limited company, understanding what a UTR number is and how to apply for it is essential.

What is a UTR Number?

A UTR number is a unique identifier used by HMRC to identify individuals and businesses for tax purposes. This number is essential when completing a tax self-assessment, as it helps HMRC keep track of all your tax obligations and payments.

If you’re self-employed, a sole trader, or own a limited company, you’ll need to know about the UTR. Here’s an example of what a UTR number looks like:

Example UTR Number: 7210158404

Some UTR numbers may also have the letter ‘K’ at the end.

Who Needs a UTR Number?

Anyone who completes a tax self-assessment will need a UTR to file their tax return. This requirement applies if you’re:

• Self-employed or a sole trader
• Own a registered company in the UK
• Work with a business partner

If you’re unsure whether or not you need to submit a self-assessment, you can find out on the Government website.

How to Find Your Unique Tax Reference Number (UTR)

A UTR may be automatically issued if you register a limited company or apply for tax self-assessment. You’ll receive it in the post around 10 days after registering. You can find your UTR number on correspondence from HMRC, often on the top right of letters issued regarding your UK tax.

You can find it on:

• Your personal tax account
• The HMRC app
• Previous tax returns
• Notices from HMRC to file a return or payment reminders

How to Apply for a UTR Number

For Self-Employed Individuals or Sole Traders

If you are self-employed or a sole trader and earned more than £1,000 before tax relief in the last tax year (between April 6 and April 5 of the following year), you must register with HMRC for self-assessment. Here’s how:

1. Register for Self-Assessment:
   • Go to the HMRC website and register for self-assessment. You can also call HMRC for assistance.
   • Fill in the necessary details such as your National Insurance number, personal details, and business information.
2. Online Registration:
   • Access your Business Tax Account within HMRC and register for self-assessment and Class 2 National Insurance.
   • You’ll need a user ID and password to access the tax account.
   • After logging in, provide some personal information such as your name, date of birth, address, email address, and phone number. Also, provide information about your business, such as the nature of the business and the date your self-employment began.
3. Receive Your UTR Number:
   • Once you submit your registration, your UTR number will be sent by post. This usually takes up to 10 working days.
     

If You Can’t Use the Online Service

If you’re unable to use the online service, you can still register by filling out the online CWF1 form. After filling out the form, print it and post it to HMRC. Once your registration is processed, you will receive your UTR number by mail. Note that you need to register before October 5 of your business’ second tax year to avoid any fines.

For Partners or Partnerships

If you are a partner in a partnership, here’s how to get a UTR number:

1. Register as a Partnership:
   • Register your partnership for self-assessment on the HMRC website.
   • You will need details of the partnership and each partner’s personal information.
2. Receive UTR Number:
   • HMRC will send a UTR number for the partnership and a separate UTR number for each partner.
     

For Limited Companies

If you operate as a limited company, you’ll receive a UTR number automatically when you register with Companies House. Companies House informs HMRC of your registration, and HMRC will send the UTR number by post to the registered office address within a few weeks of incorporation.

Finding a Lost UTR Number

If you’ve checked all previous correspondence from HMRC and haven’t been able to access online HMRC services, you may need to request a lost UTR. Here’s what to do:

1. Check Correspondence:
   • Look for any letters or notices from HMRC. Your UTR number is often found on the top right of these documents.
2. Online Account:
   • Log in to your online HMRC account to find your UTR number.
3. Contact HMRC:
   • If you’re still unable to find your UTR number, call the Self-Assessment helpline at 0300 200 3310. Provide your details, including your National Insurance number, to retrieve your UTR number.
     

Conclusion

Understanding and obtaining your Unique Taxpayer Reference (UTR) number is crucial for managing your tax obligations in the UK. Whether you’re self-employed, a sole trader, a partner in a business, or own a limited company, knowing how to find and apply for your UTR ensures that you stay compliant with HMRC regulations. By following the steps outlined in this guide, you can efficiently manage your tax affairs and avoid any potential issues with HMRC. If you ever lose your UTR, remember that HMRC’s support services are there to help you retrieve it.