What Is a UTR Number? A UK Business Guide (2026)

A Unique Taxpayer Reference (UTR) is a 10-digit identifier issued by HMRC to every individual and business that registers for Self Assessment in the UK. If you are self-employed, a company director, a landlord, or anyone else required to file a tax return, you need one. And if you have misplaced yours, you need to know how to find it — because HMRC will not process your tax return without it. This guide covers what a UTR is, who needs one, how to apply, and where to locate it when the number inevitably goes missing.

What Is a UTR Number?

A UTR is your personal or business tax identification code within HMRC's systems. It is a 10-digit number — for example, 1234567890 — that stays with you for life (or for the life of your business). HMRC uses it to link every tax return, payment, and correspondence to your tax record.

A few things to know upfront:

Your UTR is different from your National Insurance number, your company registration number (CRN), and your VAT registration number. Each serves a separate purpose.
A UTR does not change. If you stop filing tax returns and restart years later, you use the same UTR.
A company's UTR (Corporation Tax UTR) is different from a director's personal UTR. A limited company has its own 10-digit reference separate from the people who run it.

Who Needs a UTR?

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

Self-employed individuals. Anyone running a business as a sole trader must register for Self Assessment and will receive a UTR.
Company directors. Even if your company pays you through PAYE, HMRC may require a Self Assessment return if you receive dividends or other untaxed income.
Landlords. Rental income above £1,000 per year (after the property allowance) must be declared through Self Assessment.
Limited companies. Every UK-registered limited company receives a Corporation Tax UTR from HMRC shortly after incorporation with Companies House.
Partnerships. Each partnership registers for Self Assessment and receives its own UTR. Individual partners also need personal UTRs.
High earners. Individuals earning over £150,000 per year must file a Self Assessment return regardless of their employment status.
Anyone with untaxed income. This includes investment income, foreign income, tips and commissions, and income from selling assets subject to Capital Gains Tax.

If none of these apply and your income is entirely through PAYE employment, you likely do not need a UTR.

How to Apply for a UTR

The process differs depending on your situation:

If you are self-employed (sole trader):

Register for Self Assessment on GOV.UK. You will need your National Insurance number.
HMRC creates your account and posts your UTR to you — this typically takes 10 working days (longer during January and July peaks).
You will also receive an activation code by post for your online Self Assessment account.

If you have registered a limited company:

After incorporating with Companies House, HMRC automatically issues a Corporation Tax UTR. This is posted to your registered office address — usually within 14 days of incorporation.
You will need this UTR to register for HMRC's online Corporation Tax service.

If you are already registered but need a new UTR for a different purpose (e.g. registering a partnership):

Use the specific registration form on GOV.UK for that entity type.
HMRC will issue a new UTR for the new registration.

Important: you cannot apply for a UTR by phone. Registration must be done online through GOV.UK or, in some cases, by post using the relevant HMRC form.

Where to Find Your UTR

If you already have a UTR but cannot remember it, check these places:

Previous tax returns. Your UTR appears on every Self Assessment tax return (SA100 form) you have filed — look in the top section of the form.
HMRC correspondence. Any letter from HMRC about your tax — notice to file a return, payment reminders, tax calculation letters (PA302 or P800) — includes your UTR.
Your online HMRC account. Log in to your Personal Tax Account or Business Tax Account on GOV.UK. Your UTR is displayed in your account summary.
The HMRC app. If you use the HMRC mobile app, your UTR is accessible under your account details.
Your accountant. If you use an accountant or tax agent, they hold your UTR on file and can provide it.
Self Assessment registration letter. The original letter HMRC sent when you first registered contains your UTR.

If none of these work, you can request your UTR through HMRC's online "Find your UTR" service on GOV.UK, or call the Self Assessment helpline (0300 200 3310). Be prepared to answer security questions about your identity and tax history.

UTR and Your Business Payment Setup

Your UTR is not just for filing tax returns. When you open a UK business bank account, apply for credit, or sign up with a payment platform, the provider will typically ask for your UTR as part of its Know Your Business (KYB) checks. Financial institutions use it to verify your company's tax status with HMRC and confirm that the business is active and compliant. Having your UTR to hand before starting an application can cut days off the onboarding process — particularly with digital-first providers that run automated KYB.

PhotonPay, for instance, includes UTR verification in its UK business onboarding flow. If you are setting up a multi-currency account or payment processing with PhotonPay, having both your UTR and Companies House registration number ready speeds up verification.

What to prepare for a payment platform's KYB check:

Your company's UTR (10-digit format, issued by HMRC)
Companies House registration number (CRN)
Proof of business address (e.g. recent utility bill or bank statement)
Director and shareholder details, including personal UTRs if you hold significant control
A description of your business activity and expected transaction volumes

Platforms with streamlined, digital-first onboarding — such as PhotonPay — are designed to complete these checks quickly when you have your documentation ready. Traditional high-street banks often take longer and may request additional paperwork beyond the standard KYB requirements.

FAQ

How long does it take to get a UTR after registering?

HMRC typically posts your UTR within 10 working days of your Self Assessment registration. If registering a limited company, the Corporation Tax UTR usually arrives within 14 days of incorporation. During peak periods (January for Self Assessment deadline, July for payment on account), delays of up to 4 weeks are common. If your UTR has not arrived after 6 weeks, contact HMRC.

Is my UTR the same as my company registration number?

No. Your company registration number (CRN) is issued by Companies House and identifies your company on the public register. Your UTR is issued by HMRC and is confidential — it links your company to its tax records. You need both: the CRN for Companies House filings and the UTR for tax returns and correspondence with HMRC.

Do I keep the same UTR if I close my business and start a new one?

If you were a sole trader: yes. Your personal UTR stays with you for life. If you close one sole trader business and start another, you continue using the same UTR. If you close a limited company and incorporate a new one: no. The new company receives its own Corporation Tax UTR — it is a separate legal entity with its own tax record.

Can someone else use my UTR?

No, and they should not ask for it. Your UTR is confidential to you and HMRC. Your accountant or tax agent needs it to file returns on your behalf, and your bank may request it for account opening or lending applications to verify your tax status. But a legitimate organisation will never contact you unsolicited asking for your UTR. Treat it as sensitive personal financial information — a fraudster with your UTR and other personal details could attempt to impersonate you to HMRC.

Final Thoughts

A UTR is one of those pieces of business admin that sits quietly in the background — until the moment you need it to file a return, open a business bank account, or register for a new tax service and cannot find it. The number itself is simple: ten digits, no letters, permanent. The complexity is in knowing whether you need one in the first place and navigating HMRC's registration process during peak tax season. File the original letter somewhere you can find it, save the number in your accounting software or password manager, and if you move house, update your address with HMRC before you need a replacement UTR sent.