Definition
A Unique Taxpayer Reference (UTR) is the 10-digit number HMRC uses to identify a taxpayer. Individuals get one when they register for Self Assessment, and every company gets its own for Corporation Tax.
What it is
A UTR is ten digits long and stays the same for life. A person receives one when they register for Self Assessment, a partnership has its own, and HMRC issues one to every new company, by post to the registered office, shortly after incorporation.
Where to find it
- On letters from HMRC about Self Assessment or Corporation Tax, including notices to file and payment reminders.
- In your HMRC online account or the HMRC app.
- On previous tax returns.
Do not mix it up
| Reference | Looks like | Issued by |
|---|---|---|
| UTR | 10 digits | HMRC |
| Company number | 8 characters | Companies House |
| VAT registration number | 9 digits | HMRC |
| Government Gateway user ID | 12 digits | HMRC |
HMRC rejects a return if the UTR does not belong to the taxpayer or company it is filed for, so check it against an HMRC letter before you submit.
Read more: Getting started with Corporation Tax and CT600 submission errors.