What is a UTR Number and How Do You Get One?

If you are self-employed, running a limited company, or need to complete a Self Assessment tax return, you will need a Unique Taxpayer Reference (UTR) number. This essential 10-digit identifier is used by HM Revenue & Customs (HMRC) to track your tax affairs and ensure you are meeting your obligations.

At Barnett & Co Accountants in Crewe, we regularly assist clients with obtaining their UTR numbers and understanding how they work. In this comprehensive guide, we explain everything you need to know about UTR numbers.

What is a UTR Number?

A Unique Taxpayer Reference (UTR) is a 10-digit number that HMRC issues to individuals and businesses for tax purposes. Think of it as your personal tax identification number – it is unique to you or your business and remains the same throughout your lifetime, even if your circumstances change.

Your UTR number is different from your National Insurance number. Whilst your National Insurance number is used for employment income and state benefits, your UTR is specifically for Self Assessment and other direct tax matters.

Who Needs a UTR Number?

You will need a UTR number if you fall into any of these categories:

Self-employed individuals – If you are a sole trader or freelancer, you must register for Self Assessment and will receive a UTR number.

Partners in a partnership – Both the partnership itself and each individual partner require separate UTR numbers.

Company directors – If you are a director of a limited company and need to complete a Self Assessment return (for example, if you earn over £100,000 or have untaxed income), you will need a personal UTR.

Limited companies – Every limited company receives a Corporation Tax UTR, which is different from the directors' personal UTRs.

Landlords with property income – If you receive rental income that is not taxed through PAYE, you will need to register for Self Assessment and obtain a UTR.

Anyone completing Self Assessment – If you have untaxed income, receive certain benefits, or HMRC has asked you to complete a tax return, you will need a UTR number.

How to Get a UTR Number

The process for obtaining a UTR number depends on whether you need one as an individual or for a business entity.

For Individuals (Self Assessment)

Step 1: Register for Self Assessment

You need to register with HMRC for Self Assessment. You can do this online through the HMRC website or by telephone. You will need to provide:

• Your National Insurance number

• Your address

• Contact details

• Information about your self-employment or other income sources

Step 2: Wait for Your UTR Number

Once you have registered, HMRC will send your UTR number by post to your registered address. This typically takes:

• 10 working days if you are in the UK

• 21 working days if you are abroad

The letter will contain both your UTR number and an activation code, which you will need to access HMRC's online services.

Step 3: Activate Your Online Account

Using your UTR and activation code, you can set up your Government Gateway account to file your Self Assessment returns online.

For Limited Companies

When you register a new limited company with Companies House, HMRC is automatically notified. Within a few days of incorporation, HMRC will send a letter to your registered office address containing:

• Your company's Corporation Tax UTR

• Information about your Corporation Tax obligations

• Instructions for registering for Corporation Tax online

You do not need to separately apply for a company UTR – it is issued automatically.

For Partnerships

Partnerships need to register with HMRC for both:

• A partnership UTR (for the partnership entity)

• Individual UTRs for each partner

The nominated partner should register the partnership online through HMRC's website, and each partner should register individually for Self Assessment if they do not already have a personal UTR.

What to Do If You Have Lost Your UTR Number

If you have misplaced your UTR number, there are several ways to retrieve it:

Check previous correspondence – Your UTR appears on letters from HMRC, including your Self Assessment filing reminders and tax calculations.

Check your Personal Tax Account – If you have registered for HMRC's online services, your UTR is displayed in your Personal Tax Account.

Call HMRC – You can telephone the Self Assessment helpline on 0300 200 3310. You will need to verify your identity by answering security questions.

Previous tax returns – Your UTR is printed on any Self Assessment tax returns you have filed, whether online or on paper.

Common UTR Number Questions

How long does it take to get a UTR number?

For individuals registering for Self Assessment, allow 10 working days for postal delivery within the UK. For companies, the UTR is usually sent within a few days of incorporation. If you need your UTR urgently, you can call HMRC once 10 days have passed to request it over the telephone after verifying your identity.

Can I register for Self Assessment online?

Yes, you can register for Self Assessment online through the HMRC website. However, your UTR number will still be sent by post. There is no option to receive it instantly online due to security requirements.

Is my UTR number confidential?

Your UTR number is sensitive information and should be kept secure. Whilst it is not as sensitive as your bank details, you should only share it with trusted parties such as your accountant, HMRC, or legitimate financial institutions. Never share it in response to unsolicited emails or phone calls, as this could be a phishing attempt.

Do I need a new UTR if I change address?

No, your UTR number remains the same for life. However, you must inform HMRC of your change of address to ensure you receive important correspondence. You can update your address through your Personal Tax Account or by contacting HMRC directly.

What if I receive two different UTR numbers?

This can occasionally happen if there has been an administrative error or if you have registered multiple times. Contact HMRC immediately to resolve this, as having multiple UTRs can cause confusion with your tax records.

Important Deadlines to Remember

Once you have your UTR number and have registered for Self Assessment, you must be aware of these critical deadlines:

Registration deadline: You must register for Self Assessment by 5th October following the end of the tax year in which you became self-employed or liable for Self Assessment.

Paper tax return deadline: 31st October following the end of the tax year.

Online tax return deadline: 31st January following the end of the tax year.

Payment deadline: Any tax owed must be paid by 31st January following the end of the tax year.

Missing these deadlines can result in automatic penalties, even if you do not owe any tax.

How Barnett & Co Accountants Can Help

At Barnett & Co Accountants, we understand that navigating HMRC's requirements can be overwhelming, particularly if you are new to self-employment or running a business. Our experienced team can assist you with:

• Registering for Self Assessment and obtaining your UTR number

• Setting up your limited company and ensuring HMRC registration is completed correctly

• Completing and filing your Self Assessment tax returns accurately and on time

• Calculating and managing your tax liabilities

• Ensuring compliance with Making Tax Digital requirements

• Providing ongoing bookkeeping and VAT services

We are based at Electra House, Electra Way, Crewe, and serve clients throughout Cheshire and beyond. Whether you need help with a one-off tax return or comprehensive ongoing accountancy support, we are here to help.

Contact Barnett & Co Accountants today:

Telephone: 03456 461516

Email: info@barnettandco.co.uk

Address: Electra House, Electra Way, Crewe

Do not let confusion about UTR numbers or Self Assessment requirements cause you stress. Our friendly team is ready to guide you through the process and ensure you remain compliant with HMRC whilst minimising your tax liability.