UTR Number
A UTR (Unique Taxpayer Reference) is the 10-digit number HMRC uses to identify you, or your company, for tax. You do not apply for it on its own. HMRC issues it automatically when you register for Self Assessment or when a limited company is incorporated, and it stays with you for life.
Vtrahe does the registration for you so the UTR arrives first time, in English or Russian, for a fixed fee.
Why You Need A UTR Number
- Filing your Self Assessment tax return, which HMRC rejects without it.
- Registering as a CIS subcontractor, otherwise contractors deduct 30% instead of 20%.
- Paying tax to HMRC, where the UTR followed by the letter K is your payment reference.
- Signing up to Making Tax Digital for Income Tax.
- Authorising an accountant to deal with HMRC for you.
- Applying for a mortgage as a self-employed person, when the lender asks for your SA302.
How Long A UTR Takes To Arrive
The UTR comes by post in the SA250 “Welcome to Self Assessment” letter, normally within 10 working days (21 if you are abroad). HMRC never sends it by email or reads it out over the phone, so treat any offer of a UTR in 24 hours with suspicion.
You need a personal UTR if some of your income is not taxed at source through PAYE, for example:
- Self-employed income above the £1,000 trading allowance.
- Rent from a property you let out.
- Foreign income, or dividends too large for your tax code to cover.
- A share of partnership profits, with a separate UTR for the partnership itself.
The cost of registering late is a failure to notify penalty based on the tax left unpaid, plus a £100 late filing penalty if the return misses 31 January. Prosecution is kept for deliberate evasion.
A limited company has its own UTR, separate from any director’s. HMRC issues it after incorporation and posts it to the registered office, usually within about 14 days, printed next to a heading such as “UTR”, “Tax reference” or “Official use”.
The UTR is a different number from the Company Registration Number (CRN). Companies House issues the CRN the day the company is formed and prints it on the certificate of incorporation. You quote the CRN to Companies House and the UTR to HMRC.
When we form a company for a client, we keep track of both numbers and chase HMRC if the UTR letter is late.
FAQs
CIS registration: do I need a UTR first?
Yes. HMRC will not register you as a CIS subcontractor without one, and until you are registered every contractor deducts 30% from your labour. So the order is: Self Assessment registration, wait for the UTR, then CIS registration. We run both back to back.
What is a UTR number for a company?
A separate 10 digit reference HMRC issues to the company itself for corporation tax, posted to the registered office about 14 days after incorporation. It is not the director’s personal UTR. A director who takes dividends needs their own UTR as well, through Self Assessment.
Is a UTR the same as my National Insurance number?
No. The NI number is letters and numbers (AB 12 34 56 C) and everyone who works in the UK has one. The UTR is 10 digits and only people or companies registered for tax filing have one.
I have registered but nothing has arrived. What now?
Allow the full 10 working days. After that we check with HMRC whether the registration went through, because a mismatch between your name, date of birth or NI number and HMRC’s record is the usual reason it stalls.
Can I file my return while I wait for the UTR?
No. The return cannot be submitted without it, which is why we register clients as soon as they start trading rather than at the year end.
Lost Your UTR?
How We Help You Register For A UTR
Self-employed and sole traders: online registration, form CWF1.
Landlords, dividend income or the child benefit charge: form SA1.
Partnerships: a UTR for the firm plus one for each partner.
Limited companies: issued after incorporation and posted to the registered office, and we chase it if it is late.