What is a UTR number and how do you get one?

What is a UTR number?

A UTR (Unique Taxpayer Reference) is a 10-digit reference number issued by HMRC to identify taxpayers in the UK tax system. HMRC gives each person or company a unique number that stays the same throughout their time as a taxpayer. HMRC issues two core types of UTR.

Personal UTR:

• HMRC issues a UTR to individuals who register for Self Assessment
• Personal UTRs are used by anyone who files a Self Assessment tax return, including sole traders, freelancers, landlords, and those with other untaxed income.
• You need one to file your personal tax returns and pay any Income Tax you owe.
• The number stays with you permanently, even if you stop and restart trading

Company UTR:

• HMRC issues a company UTR automatically after a limited company is incorporated (including Ltd and PLCs). Other organisations that pay Corporation Tax, such as community interest companies, are also issued UTRs.
• You use this number for your business’s tax matters with HMRC.
• You need it to file Company Tax Returns and pay Corporation Tax (where applicable).

Just as your National Insurance number links to your employment and benefits, your UTR links you to the tax system. HMRC uses it to track your tax records, link your returns, and process payments correctly.

Why are UTR numbers important?

You need your UTR number to manage your tax responsibilities in the UK. Without it, you can’t file tax returns, communicate with HMRC about your tax affairs, or make payments correctly.

Individuals (sole traders, freelancers, self-employed) use it for:

• Filing their Self Assessment tax return each year
• Paying Income Tax and National Insurance contributions
• Claiming tax refunds or reliefs
• Communicating with HMRC about their personal tax

Limited companies use it for:

• Registering for Corporation Tax with HMRC
• Filing their Company Tax Return (form CT600)
• Paying Corporation Tax on company profits
• Claiming tax reliefs or allowances
• Updating HMRC about changes to your company's tax details

Other incorporated businesses – including LLPs, PLCs and community interest companies – also receive company UTRs..

Who needs a UTR number?

You need a UTR number if you fall into any of the following categories.

Individuals

Individuals who need a personal UTR include:

• Self-employed people and sole traders earning above the trading allowance
• Landlords earning above the property allowance
• People with savings and investment income above the HMRC thresholds
• Partners in business partnerships
• People with untaxed income, such as dividends or benefits in kind
• Parents or partners liable for the High Income Child Benefit Charge
• Anyone else required to complete a Self Assessment tax return, such as to report capital gains or foreign income

If you're employed full-time and your employer handles all your tax through PAYE, you may not need a personal UTR. However, there are several situations where you'd still need to register for Self Assessment and obtain one – for example, if you earn additional income outside of PAYE (such as from self-employment or rental property), if you have capital gains to report, or if you're liable for the High Income Child Benefit Charge.

Companies

HMRC automatically issues company UTRs to all limited companies registered with Companies House, whether actively trading or dormant. The same applies to PLCs and community interest companies, which also receive UTRs at incorporation.

Limited liability partnerships (LLPs) are issued their own UTRs and file a Partnership Tax Return with HMRC, with individual partners typically registering separately for Self Assessment. Some unincorporated associations will only have UTRs if HMRC requires them to file a tax return.

Directors

Many company owners and directors need a personal UTR even though their company already has its own UTR. This is typical when you have tax obligations that fall outside of PAYE, but there are a few other relevant scenarios.

You'll need a personal UTR as a director if you:

• Take dividends from your company above the dividend allowance
• Have untaxed income alongside your director's salary, such as rental income, savings interest, or foreign income
• Receive income or gains from share schemes, share options, or disposing of company shares
• Receive income or gains from share schemes, share options, or disposing of company shares
• Claim certain tax reliefs or allowances not handled through PAYE
• Work as a director while also earning income from other self-employed work
• Fall into any other category that requires you to file a Self Assessment tax return

The most common situation is when you take dividends, as these aren't taxed at source. This means you need to report them yourself through Self Assessment, which requires a personal UTR.

Example: A director forming a limited company

An owner-director incorporates their consultancy business as a limited company through Companies House in June 2026. They're the sole director and only shareholder. Within around 15 days of incorporation, HMRC automatically sends the company UTR to the registered office address.

They decide to pay themselves a small salary per year through PAYE and take £30,000 in dividends. Because they're taking dividends above the dividend allowance, they need to register for Self Assessment to declare this income. They register online and receive their personal UTR by post.

When tax season arrives, two UTRs are needed. The company UTR is used to file the Corporation Tax return – due by 30 June 2028 for an accounting period ending 30 June 2027 – and to pay Corporation Tax on company profits by 1 April 2028. Separately, the owner-director uses their personal UTR to file a Self Assessment return online, declaring both their salary and dividends, with a deadline of 31 January 2028 for the 2026–27 tax year.

Despite being a one-person operation for the time being, two UTRs are needed because the limited company is a separate legal entity. The company UTR covers the business's Corporation Tax obligations, while the personal UTR covers the owner-director's Income Tax on their salary and dividends.

How to get a UTR number

The process for getting a UTR number depends on whether you need a personal or company UTR. Personal UTRs are issued after registering for Self Assessment, while company UTRs are issued automatically after incorporation.

How to get a personal UTR from HMRC

• Register for Self Assessment online through the HMRC website
• Tick why you're registering (e.g., self-employment, untaxed income)
• Provide your personal details, including your name, address, and National Insurance numberSubmit your registration
• Wait for HMRC to send your UTR by post to your registered address

HMRC doesn’t send UTR numbers by email for security reasons. The letter arrives at your registered address, usually within 15 working days, though it can take up to 21 days during busy periods or if you’re abroad.

The letter contains your UTR number and explains how to activate your online tax account. You'll need to follow the activation process to access HMRC's online services, where you can file returns and manage your tax affairs.

If you've already registered for Self Assessment but can’t find your UTR number, you can request it through your HMRC online account or by calling the Self Assessment helpline.

How to get your UTR number after incorporation

When you set up a limited company, Companies House will notify HMRC, who will then send you your UTR.

However, you must register for Corporation Tax separately from your Companies House registration. HMRC sends the company UTR by post to the registered office after incorporation; you then use it when registering/activating Corporation Tax services

Steps to get a company UTR number and what to do with it:

• Incorporate your limited company with Companies House
• HMRC is notified automatically and issues your company UTR by post to the registered office address
• Once you start doing business, register for Corporation Tax online using your company UTR
• Provide your company details, including your company name, Companies House registration number (CRN), and registered office address

Your company UTR stays consistent throughout your company’s lifetime. However, you don’t use the UTR on its own when paying Corporation Tax. For each accounting period, HMRC generates a 17-character Corporation Tax payment reference based on your company UTR.

This reference identifies the specific accounting period the payment relates to. HMRC provides the correct payment reference on your Corporation Tax notice and in your Corporation Tax online account.

You should always use the exact reference HMRC supplies, as the format can vary between accounting periods.

Registering for Corporation Tax

Receiving your UTR is automatic, but you must still register for Corporation Tax – also known as "activating Corporation Tax services" – within three months of starting to do business.

Starting to do business essentially means when your business becomes ‘active’ and starts trading, which could involve any of the following:

• Buying, selling, or advertising goods or services
• Employing someone
• Renting or buying business premises
• Receiving income from investments

To register, you'll need your UTR and your Companies House registration number.

How long does it take to get a UTR number?

HMRC typically processes and sends personal or company UTR numbers within around 15 working days. Many people receive theirs within a week.

Processing times stretch longer during peak periods, particularly around the Self Assessment deadline in January, when many people register at the last minute. If you're starting a business, register as early as possible rather than waiting until you need to file your first return.

What to do if your UTR doesn't arrive

Remember that HMRC sends UTR numbers by post only. This means you need to factor in postal delivery times in addition to processing times. If you've recently moved house or your registered office address changes after registration, make sure HMRC has your current address to avoid delays.

If more than 21 days have passed and you haven't received your UTR, contact HMRC directly.

You'll need your National Insurance number for personal UTRs and call the Self Assessment helpline on 0300 200 3310. Or your Companies House registration number for company UTRs and call the Corporation Tax helpline on 0300 200 3410.

What if I'm based overseas?

If you're incorporating a UK company from abroad, you still need a UK registered office address – this is a legal requirement under the Companies Act 2006. HMRC sends your company UTR to this registered office address.

Most overseas directors use a formation agent's address as their registered office. The key is choosing a service with efficient mail forwarding. 1st Formations provides a Central London address and forwards post the same day it arrives, which means your UTR reaches you quickly, wherever you are.

How to find a lost UTR number

Misplacing your UTR number is common, particularly if you registered several months or years ago. The good news is that you can retrieve it straightforwardly if you know where to look.

Where to find your personal UTR:

• Any previous Self Assessment tax returns you've filed
• Correspondence from HMRC about your tax code or Self Assessment
• Your HMRC online account (if you've already set one up)
• The original welcome letter HMRC sent when you first registered

Where to find your company UTR:

• Any previous Company Tax Returns (CT600 forms) you've filed
• The original letter HMRC sent after your company was incorporated
• Correspondence from HMRC about Corporation Tax
• Your company's Corporation Tax online account

If you still can’t locate your UTR, contact the relevant HMRC helpline. They won’t be able to remind you of it via email for security reasons.

Can I use my personal UTR for my company?

No, you can’t use your personal UTR for your limited company. They serve entirely different purposes, and you must keep them separate.

You use your personal UTR for your individual tax affairs. If you're a director/shareholder who also receives a salary or dividends from your company, you'll use your personal UTR when filing your personal Self Assessment return. This is where you report your personal income, claim personal allowances, and pay Income Tax on your earnings.

Even if you're a sole director and the only shareholder, your company needs its own UTR number for limited company tax purposes. Mixing up the two numbers or using the wrong one can cause significant problems with HMRC and delay your tax filings.

UTR vs CRN vs VAT number: What's the difference?

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Final checklist: Getting your UTR in place quickly

Getting your UTR number sorted early is one of many post-incorporation tasks you'll need to handle. To make sure you get your UTR number without unnecessary delays:

• Register as soon as you know you'll need one – don't wait until the last minute before a filing deadline. For Self Assessment, register as soon as you become self-employed or know you'll need to file a return. For limited companies or other incorporated businesses, you’ll receive your UTR automatically. But don’t forget to use it to register for Corporation Tax within three months of starting to trade.
• Provide accurate information when registering – double-check your name, address, and other details match the information HMRC already holds about you. Inconsistencies can cause delays while HMRC verifies your identity.
• Make sure HMRC has your current address – remember that HMRC sends UTR numbers by post only, so if you've recently moved or plan to move soon after registering, update your address with HMRC promptly. This includes your company’s registered office address.
• Keep a record of when you registered – if your UTR doesn't arrive within the expected timeframe, you'll know when to follow up with HMRC.
• Store your UTR safely once it arrives – keep the physical letter in a secure place and consider making a digital copy as backup. You'll need this number for years to come, so treat it as an important business document.

A company formation checklist helps you track all your pre-incorporation needs and post-incorporation responsibilities in one place, including Corporation Tax registration.

Forming your limited company

If you're ready to incorporate, a company formation agent can help handle the Companies House registration process for you. They ensure your paperwork is submitted correctly and your company is set up quickly.

Once your company is incorporated and you receive your UTR and other formation documents, you'll need to register for Corporation Tax with HMRC within three months of starting trading.

1st Formations specialises in fast, compliant company registration – making life easier so you can get up and running as quickly as possible. Our full compliance service helps you stay on top of your deadlines and responsibilities so you can focus on growing your business.