UTR
A UTR is the ten-digit Unique Taxpayer Reference HMRC uses to identify a taxpayer. A company gets one shortly after incorporation, and a director needs a separate personal UTR to file a self assessment return.
Also known as: Unique Taxpayer Reference
How it works
There are two kinds and confusing them causes real delays. The company UTR is issued by HMRC within about two weeks of incorporation and posted to the registered office. It is needed to register for corporation tax, file the CT600 and make payments. Your personal UTR is issued when you register for self assessment and belongs to you, not to any business.
If the company UTR letter never arrived — a common problem when the registered office changed soon after incorporation — you can request it online using the company name and registration number, and HMRC posts it to the registered office on record.
A personal UTR takes longer. Register for self assessment as early as possible in the tax year you need it, because the reference arrives by post and an activation code may follow separately. Directors who leave registration until January routinely miss the deadline waiting for it, and the penalty applies even when no tax is owed.
Keep both references with your company records. Payment references for corporation tax are built from the company UTR plus the accounting period, and using the wrong period reference is the usual reason a payment appears unallocated.
Who this affects
- New companies registering for corporation tax
- First-time directors registering for self assessment
- Companies that moved registered office before HMRC's letter arrived
- Anyone whose corporation tax payment has gone unallocated
Common mistakes
- Using the personal UTR on a company filing, or the reverse
- Registering for self assessment too close to 31 January
- Paying corporation tax with the wrong accounting period reference
Frequently asked questions
What is a UTR number?
A ten-digit Unique Taxpayer Reference HMRC uses to identify a taxpayer, issued separately for a company and for each individual.
How do I find my company UTR?
It appears on HMRC letters sent to the registered office after incorporation, and can be requested online using the company name and registration number.
How long does a personal UTR take?
Allow several weeks after registering for self assessment, as HMRC posts the reference and any activation details.
Is the UTR the same as the company number?
No. The company registration number comes from Companies House; the UTR comes from HMRC and is used for tax only.
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Reviewed by Waqas Sagar ACA FCCA FMAAT · Last reviewed 13 September 2026 · Figures for 2026/27 · About our practice
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