Your Unique Taxpayer Reference Explained
A Unique Taxpayer Reference (UTR) is a 10-digit number issued by HMRC when you register for self-assessment. It is used to identify your tax records and is needed every time you file a return, make a payment, or correspond with HMRC about your self-assessment.
You will receive your UTR by post within 10 working days of registering for self-assessment (or up to 21 days if abroad). If you lose it, you can find it on previous tax returns, HMRC correspondence, or by logging into your HMRC personal tax account.
Contractors and freelancers are often asked for their UTR by agencies and clients, as it is needed for CIS verification in the construction industry. Keep your UTR accessible for annual filing.
How Utr Number Works in Practice
A Unique Taxpayer Reference (UTR) is a 10-digit number issued by HMRC to individuals and businesses registered for self-assessment. You receive a UTR when you register as self-employed, as a company director, or when you need to file a tax return for other reasons (rental income, untaxed investment income). The UTR is permanent and does not change.
Practical Tips
Your UTR is separate from your National Insurance number. You need it to file self-assessment returns, set up online access to HMRC's self-assessment system, and it may be requested by clients or agencies as proof of your self-employed status. Keep your UTR safe — it is sensitive information. If you lose it, HMRC can confirm it by phone or letter (call 0300 200 3310). It typically takes 10-20 working days to receive a UTR after registering for self-assessment.
Related Topics
Companies have a separate UTR for corporation tax purposes. Partnerships also receive their own UTR, in addition to each partner having a personal UTR. See self-assessment explained.
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