How do I apply for a UTR number and get it from HMRC?

What is a UTR number?

A UTR (Unique Taxpayer Reference) number is a 10-digit tax identification number issued by HMRC to individuals and limited companies in the UK. Individuals must apply for it online or by post, while limited companies receive it automatically upon incorporation.

How do I apply for a utr number online?

To apply online, register for Self Assessment with HMRC. You can sign in with your Government Gateway user ID and password, or get a confirmation code by email if you do not have one.

Once logged in, complete the self-assessment registration form, providing personal details such as your name, address, date of birth, and National Insurance number. You may also need to provide information about your business if you’re self-employed.

After you submit your application, HMRC will process your request. You’ll usually get your UTR by post around 15 days after you register, and it takes longer if you live overseas. You can access it online through your personal tax account or the HMRC app.

Can I register for a UTR number by post?

You’ll get a UTR number when you register for self assessment online or by post. The process involves filing and submitting the appropriate forms based on your circumstances:

• Form SA1 – to register for Self Assessment for any reason other than self-employment (for example, UK property income, foreign income or Capital Gains Tax). If you are self-employed, use the ‘Check how to register for Self Assessment’ service on GOV.UK instead.
• Form SA401 – for an individual partner joining a partnership. Only the nominated partner can register the partnership online; other partners register by post.
• Form SA400 – for partnerships registering for Self Assessment.

You can request these forms by calling HMRC at 0300 200 3310. Depending on your situation, you might also need to include supplementary pages, such as:

• SA103S and SA103F – for self-employment income (short or full versions depending on the complexity of your accounts).
• SA104S and SA104F – for partnership income (short or full versions depending on the complexity).
• SA102 – for income from employment or being a company director.
• SA105 – for income from property (UK property income).
• SA106 – for income from foreign sources.
• SA108 – for income from capital gains.
• SA109 – for residency or non-residency claims, including split-year treatment.

When sending your completed forms, use the following addresses based on your chosen delivery method:

If you are sending by courier rather than Royal Mail, use the address on GOV.UK’s Self Assessment contact page.

Who Needs a UTR Number?

Tax-paying individuals and businesses in the UK require a UTR number to identify them with HMRC for tax purposes. This 10-digit number acts as a tax ID and is used in various scenarios, such as:

• Tax Filing: HMRC uses the UTR to track tax records and process returns efficiently.
• Communication with HMRC: When contacting HMRC, you’ll need to provide your UTR so they can locate your records and assist with queries.
• Tax Registration: Registering for other taxes: a company needs its UTR to register for VAT; a sole trader is asked for a UTR ‘if you have one’. Corporation Tax is normally set up at the same time as registering the company with Companies House.
• Tax Planning: Accountants or consultants use your UTR to access your tax records and manage your obligations with HMRC.

Other instances where you’ll need your UTR include:

• Changing your tax accounting period.
• Filing tax or VAT returns.
• Informing HMRC about updates to your company details, structure, or dormant status.
• Paying corporate tax, VAT, or employee wages.
• Registering for corporate tax, VAT, and PAYE.

Whether you are a sole trader, a limited company (Ltd), or part of a limited liability partnership (LLP), having a UTR ensures smooth communication and compliance with HMRC’s requirements. If you have not set the company up yet, our company formation packages register it with HMRC for Corporation Tax at the same time, so the company UTR follows without a separate application.

What information do I need to register and get a UTR number?

HMRC requires that you provide personal and business information to register for a tax reference number. For personal details, provide your full name, contact information, and National Insurance number. You’ll need your trading name, business contact details, and a description of your business activities for business-related information. Ensuring that all information is accurate and up to date will help streamline the registration process with HMRC.

Do you need to apply for a UTR number to submit your return?

Yes, a UTR number is essential for submitting your self-assessment tax return. It acts as your tax ID and is used by HMRC to link your return to your tax records. Without a UTR, you cannot file your self-assessment properly or ensure your tax obligations are recorded accurately.

Where can you find your utr number?

Your UTR (Unique Taxpayer Reference) number is included in correspondence from HMRC, such as previous tax returns, tax notices, and payment reminders. It may sometimes be labelled “Tax Reference.” You can access it through your online tax account or the HMRC app.

How do I find my lost utr number?

If you have lost your UTR, check your Personal Tax Account, the HMRC app, or a previous tax return or letter from HMRC first. If you cannot find it anywhere, call the Self Assessment helpline on 0300 200 3310 (Monday to Friday, 8am to 6pm; outside the UK +44 161 931 9070). To avoid delays, ensure your contact details are updated with HMRC.

Is a unique tax reference number the same as a tax code?

No. The two tax numbers serve different purposes even though they are both issued and used by HMRC. The code determines Income Tax deductions from one’s salary or pension.

The following table clearly and concisely compares the critical differences between UTR and the taxation code, highlighting their distinct roles and functions within the UK tax system.

How do I register for a utr number if I am self employed?

You can start trading straight away without registering. But if you earn more than £1,000 in a tax year (6 April to 5 April) as a sole trader, you must register for Self Assessment – and you can choose to register earlier. You can sign in with a Government Gateway user ID, or use your email address to get a confirmation code. HMRC requires you to register for self assessment and class 2 national insurance.

For 2026/27, if your profits are £7,105 or more, Class 2 contributions are treated as paid, and there is nothing to pay. Below that, you can pay voluntarily at £3.65 a week to protect your National Insurance record.

The deadline is 5 October after the end of the tax year you need to file for. If you started in the tax year that ran 6 April 2025 to 5 April 2026, you must tell HMRC by 5 October 2026 – miss it, and you could get a penalty.

Do I need the number to claim tax relief?

Yes, you need the UTR to claim relief. The UTR is essential for submitting your self-assessment tax return as an individual or a Company Tax Return as a company. You report your income, expenses, and any allowable reliefs in these tax returns.

Keeping those income and expense records in accounting software such as Xero from your first month of trading means the figures are already added up when the return is due.

Your number helps HMRC identify your tax records and correctly process your claim. Without a valid UTR, you cannot submit your tax return and claim the relief you’re entitled to.

What should I do if my UTR has not arrived after I register?

If you are still waiting for your UTR, use HMRC’s “Check when you can expect a reply” service. Check the expected reply date shown there. If that date has passed and your UTR has not arrived, contact HMRC’s Self Assessment team.

Do I need a new UTR if I have registered for Self Assessment before?

A previous UTR normally remains your tax reference. If you previously registered for Self Assessment but did not submit a return last year, you may need to reactivate your account. GOV.UK’s registration checker will tell you what to do for your current circumstances.

Is a UTR the same as a National Insurance number?

No. A UTR is a 10-digit tax reference you receive when you register for Self Assessment or set up a limited company. A National Insurance number is a separate lifelong reference used to record your National Insurance contributions and tax.