UTR Number: What It Is, How to Get One and Where to Find It (2026)

Your UTR number is the reference HMRC uses for your tax record, and you'll be asked for it the moment you start working for yourself, take on a CIS contract or hire an accountant. This guide explains what a Unique Taxpayer Reference is, the difference between a personal and a company UTR, how to get one free in 2026, how long it takes to arrive, and where to find it if you've lost it.

Quick answer

A UTR (Unique Taxpayer Reference) is a 10-digit number HMRC issues when you register for Self Assessment or set up a limited company. It's free. You'll usually get it by post around around 15 days after registering, and you can find it later in your HMRC personal tax account, the HMRC app or on any tax return or HMRC letter.

• Individuals get one by registering for Self Assessment; companies get one automatically after incorporation

• Lost it? Check your personal tax account or the HMRC app first, then call 0300 200 3310

• Companies that haven't received theirs after 15 working days can request it online

• You need a UTR to file a tax return, pay HMRC (UTR + K), and register for the Construction Industry Scheme

What is a UTR number?

A Unique Taxpayer Reference is a 10-digit number, for example 12345 67890, that identifies one taxpayer's record with HMRC. It stays the same for life, even if you stop filing for years and later restart. It's sometimes shown on letters as "Tax reference" or "UTR".

HMRC issues UTRs to:

• individuals who register for Self Assessment: sole traders, landlords, company directors with dividends, people with untaxed income;
• partnerships, which get their own UTR on top of each partner's personal one;
• limited companies, for Corporation Tax;
• trusts and estates.

You may see the number with spaces, with a letter K at the start or end, or as part of a longer 13-digit reference. HMRC's online services accept all these forms. When you pay Self Assessment, the payment reference is your 10-digit UTR followed by K, for example 1234567890K.

Do you need a UTR?

You need one if you have to file a Self Assessment tax return. That includes anyone self-employed with gross income over £1,000, business partners, people who owe Capital Gains Tax and people with untaxed income such as rent. The full list is in our Self Assessment guide.

You don't need a UTR if all your income is taxed through PAYE and HMRC hasn't asked you to file. A salary on its own is handled by your employer's payroll, using your National Insurance number and tax code.

UTRs are easily confused with other UK business numbers:

How to get a UTR number

You don't apply for a UTR on its own. It's created when you register for the tax it belongs to.

Getting a personal UTR

1. 1

   Check you need to file

   Use HMRC's checker. If you only have PAYE income, you probably don't need a UTR.

   Check if you need a tax return
2. 2

   Choose the right registration route

   Register as self-employed (sole trader), as a partner, or as 'not self-employed' if you need to file for another reason, such as rental income or dividends.

   Register for Self Assessment
3. 3

   Give your details

   You'll need your National Insurance number, contact details and, if self-employed, your business start date, business type and address.

   Tip: Register by 5 October after the end of the tax year you started, or you risk a penalty.

4. 4

   Wait for the post

   HMRC posts your UTR, usually around around 15 days after you register, and longer if you live abroad. It may also appear in your personal tax account and the HMRC app.

5. 5

   Set up online filing

   Use your UTR with your HMRC sign-in details to file and pay online. Keep the letter safe.

If you've had a UTR before, for example from self-employment years ago, don't register as new. Reactivate your existing record instead. Your UTR stays the same, and a duplicate registration only slows things down.

Partnerships need two things: the nominated partner registers the partnership, which gets its own UTR, and each partner registers individually and gets a personal UTR.

How long does it take to get a UTR?

Typical UTR timelines

Day 0

Register for Self Assessment online, or incorporate your company at Companies House

Around around 15 days

Personal UTR arrives by post (longer if you live overseas)

Within 15 working days

Company UTR should arrive at the registered office; if not, request it online

Within 10 days of enrolling

Activation code for Corporation Tax online services arrives (21 days if abroad)

5 October

Latest date to register for the previous tax year without risking a penalty

Anyone claiming they can "fast-track" a UTR for a fee is selling something HMRC does for free. A tax agent can register on your behalf, but the number still comes from HMRC in the same timescales. If you start trading in, say, March, register straight away. That leaves months before the return is due.

Where to find your UTR number

Places your UTR appears

0/8

• Your HMRC personal tax account (individuals and sole traders)
• The HMRC app, under your Self Assessment details
• The registration letter HMRC sent when you signed up
• Previous tax returns (top of the first page)
• A notice to complete a tax return or a payment reminder
• A Self Assessment statement or penalty letter
• Your business tax account (partnerships and companies)
• For companies: the Corporation Tax letter posted after incorporation, and any Corporation Tax return or HMRC letter

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Your accountant will also have it on file if they've filed for you. Ask them before calling HMRC.

Lost your UTR? How to recover it

1. Check online first. Sign in to your personal tax account or the HMRC app. It's the quickest route if your identity is already verified.
2. Search your paperwork and email. Old tax returns, notices to file and payment reminders all show it.
3. Ask your accountant or agent if you've used one.
4. Contact HMRC. The Self Assessment helpline is 0300 200 3310 (+44 161 931 9070 from abroad), Monday to Friday, 8am to 6pm. HMRC's online digital assistant can also help and can pass you to a webchat adviser. If HMRC needs to post anything to you, it goes to the address on your record, so update your address first if you've moved.

Allow for postage if a filing or payment deadline is close. If you can't get your UTR in time, contact HMRC before the deadline, not after.

Company UTR numbers

When you set up a limited company at Companies House, HMRC automatically creates a Corporation Tax UTR and posts it to the company's registered office address. You don't apply separately for the number.

If it hasn't arrived within 15 working days of incorporation, request it online and HMRC will post it to the registered office address held by Companies House. Check that address is correct, because all HMRC letters go there.

You'll need the company UTR, the company registration number, the date the company started doing business and the date your first accounts are made up to when you add Corporation Tax to your business tax account. HMRC then posts an activation code within 10 days (21 if abroad). Remember the company UTR is separate from each director's personal UTR. If you pay yourself a salary you'll also need to register as an employer, which gives the company a PAYE reference too.

Using your UTR for CIS, accountants and clients

Construction Industry Scheme (CIS)

To register as a CIS subcontractor, you give HMRC the UTR for your business, your business name and start date, plus your NI number or company number. If you don't have a UTR yet, register for Self Assessment as a new business and pick the subcontractor option to do both at once.

Contractors must then verify you with HMRC before paying you. They need your UTR plus your NI number (sole traders) or company registration number (companies), and the details must match your registration exactly. HMRC then tells them the deduction rate:

• 20% if you're registered;
• 30% if you aren't, or the details don't match;
• 0% if you've been granted gross payment status.

CIS deductions count towards your tax and National Insurance and are set against your bill when you file your Self Assessment return.

Accountants and tax agents

An accountant needs your UTR (or your company's) to get authorised as your agent and to file for you. It isn't a password: on its own it doesn't give anyone access to your account. Still, only share it with people who genuinely need it, such as HMRC, your accountant, CIS contractors and some lenders or mortgage brokers checking self-employed income.

Clients and platforms

Ordinary customers don't need your UTR. Put your business name and contact details on invoices; our invoice generator has the fields you need. Add a VAT number only if you're VAT-registered.

Common UTR mistakes

• Registering twice. If you've had a UTR before, reactivate it rather than registering as new.
• Using the UTR as a payment reference without the K. Self Assessment payments need the UTR followed by K.
• Confusing personal and company UTRs. Your company's Corporation Tax is paid using the company's reference, never your personal one.
• Not updating your address. UTR letters and activation codes are posted to the address HMRC holds.
• Paying for a "UTR application". Registration is free on GOV.UK.

Official links

• Find your UTR numberWhere to look and what to do if lost
• Register for Self AssessmentGet a personal or partnership UTR
• Personal tax accountSee your UTR online
• Self Assessment helpline0300 200 3310
• Add Corporation Tax servicesCompany UTR and activation code
• Register as a CIS subcontractorUTR needed to register

What to do next

Once your UTR arrives, keep it with your business records and set a reminder for the tax return deadlines in our Self Assessment guide. If you're just starting out, our sole trader registration guide covers the rest of the set-up. The hourly rate calculator helps you price your work so there's money left for tax.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

What is a UTR number?

A Unique Taxpayer Reference is a 10-digit number HMRC gives you when you register for Self Assessment, or gives a company when it's incorporated. It identifies your tax record. You quote it on tax returns, when paying HMRC, to your accountant and, in construction, to contractors who pay you under CIS. It's free and never changes.

How do I get a UTR number?

Register for Self Assessment on GOV.UK, either as self-employed, as a partner, or for another reason such as rental income. HMRC creates your record and posts your UTR, usually around around 15 days later (longer if you live abroad). Limited companies get one automatically after incorporation. You can't buy a UTR or get one any faster through a paid agent.

How can I find my UTR number if I've lost it?

Look in your HMRC personal tax account or the HMRC app, or on a previous tax return, a notice to file or a payment reminder. If none of those work, contact the Self Assessment helpline on 0300 200 3310. A company can request its Corporation Tax UTR online; HMRC posts it to the registered office address.

Is my UTR the same as my National Insurance number?

No. Your National Insurance number (two letters, six digits, one letter) tracks your NI contributions and state benefits for life. Your UTR is a separate 10-digit number for your Self Assessment record. Many sole traders need both: the NI number when registering, and the UTR to file and pay.

Do I need a UTR to work as a CIS subcontractor?

Yes. To register for the Construction Industry Scheme you need a UTR for your business. If you don't have one, register for Self Assessment as a new business and choose the subcontractor option, which enrols you for both. Registered subcontractors suffer 20% deductions; unregistered ones suffer 30%.

Does a limited company director need a personal UTR?

The company has its own Corporation Tax UTR. A director only needs a personal UTR if they have to file a Self Assessment return, for example because they take dividends above their allowances or have other untaxed income. Being a director isn't itself on HMRC's list of reasons to file, so check HMRC's tool if all your income is taxed through PAYE.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 7 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.Find your UTR number — HMRC / GOV.UK · accessed 7 October 2026
2. 2.Find a lost UTR number — HMRC / GOV.UK · accessed 7 October 2026
3. 3.Unique Taxpayer Reference — HMRC design patterns — HMRC · accessed 7 October 2026
4. 4.Register for Self Assessment (self-employed) — HMRC / GOV.UK · accessed 7 October 2026
5. 5.Set up a limited company: add Corporation Tax services to your business tax account — HMRC / GOV.UK · accessed 7 October 2026
6. 6.What you must do as a CIS subcontractor: how to register — HMRC / GOV.UK · accessed 7 October 2026
7. 7.What you must do as a CIS subcontractor — HMRC / GOV.UK · accessed 7 October 2026
8. 8.What you must do as a CIS contractor: verify subcontractors — HMRC / GOV.UK · accessed 7 October 2026
9. 9.Self Assessment: general enquiries — HMRC / GOV.UK · accessed 7 October 2026
10. 10.Pay your Self Assessment tax bill: bank details — HMRC / GOV.UK · accessed 7 October 2026