What a UTR number is
A Unique Taxpayer Reference is a 10-digit number that HMRC uses to identify a taxpayer's records. You get one when you register for Self Assessment or when you set up a limited company. HMRC does not charge for it.
You quote your UTR when you file a tax return, when you or your accountant contact HMRC, and when you add tax services to an HMRC online account. It appears on previous tax returns and on HMRC letters such as notices to file a return and payment reminders.
Personal UTR vs company UTR
A personal UTR and a company UTR are separate numbers for separate taxpayers. A limited company is a legal person, so it has its own Corporation Tax UTR. A director does not use the company's UTR on a personal tax return, and the company cannot use the director's.
| Personal UTR | Company UTR | |
|---|---|---|
| Who gets it | Individuals registered for Self Assessment (sole traders, landlords, partners and others who must file) | Limited companies registered for Corporation Tax |
| How you get it | Register for Self Assessment | Issued after incorporation, when the company is registered for Corporation Tax |
| Where HMRC sends it | Your postal address (it can be outside the UK) | The company's registered office address |
| Used for | Self Assessment tax returns | Company Tax Returns (CT600) and Corporation Tax services |
| If lost | HMRC app, personal tax account, old returns and letters | Old returns and letters, or request a copy online |
Who needs a personal UTR
You need a personal UTR if you must send a Self Assessment tax return. HMRC's list of who must send a tax return includes:
- self-employed sole traders with income over £1,000 before deductions
- partners in a business partnership
- people who owe Capital Gains Tax
- people paying the High Income Child Benefit Charge outside PAYE
You may also need to file if you have untaxed income such as rent, tips, savings interest, dividends or foreign income, or if you live abroad and have UK income. Being a company director does not by itself give you a UTR: you only get one when you register for Self Assessment. If you are starting out on your own, see our sole trader registration guide.
How to apply for a UTR number as an individual
There is no separate application for a UTR. You get one by registering for Self Assessment, and the route depends on your situation.
- Check you need to file. Use HMRC's who must send a tax return checker.
- Choose the right registration. Self-employed people register as self-employed. People who are not self-employed, for example with UK property income or taxable foreign income, use the online form or the paper form SA1.
- Have your details ready. HMRC asks for your full name, postal address (which can be outside the UK), date of birth, daytime phone number and your National Insurance number if you have one.
- Register by the deadline. You must tell HMRC by 5 October after the end of the tax year. For the 2025 to 2026 tax year that is 5 October 2026. Registering late can lead to a penalty.
- Wait for your UTR. It arrives by post, and you may see it sooner in the HMRC app or your personal tax account if you registered online.
Once you have a UTR, the tax return itself is due online by 31 January after the tax year. Our Self Assessment service covers registration and the return.
How to get a company UTR
A company UTR is issued automatically after incorporation. The Companies House online service typically registers the company for Corporation Tax at the same time as it registers the company, unless you say it is dormant. HMRC then posts the 10-digit UTR to the company's registered office address.
To manage Corporation Tax online, you add Corporation Tax to the company's HMRC business tax account using the UTR. HMRC posts an activation code within 10 days (21 days if you live abroad), also to the registered office.
If the UTR has not arrived 15 working days after the company was registered, you can ask HMRC for a copy online. You need the company registration number and the registered company name, and HMRC posts the copy to the registered office shown at Companies House. The service does not work for dissolved or struck-off companies, or for companies registered very recently.
You must also tell HMRC within 3 months of starting your tax accounting period when the company becomes active. Starting to do business includes buying, selling, advertising, renting a property and employing someone.
Company UTR letters go to the registered office, not to the director. If you live abroad and use a registered office service, make sure HMRC post is scanned or forwarded to you. A missed UTR or activation code letter delays setting up the company's Corporation Tax account.
How long it takes to get a UTR
HMRC publishes these timings.
| Type | Published timing | What to do if it does not arrive |
|---|---|---|
| Personal UTR, UK address | Usually by post around 15 days after you register | Check the HMRC app or personal tax account, then contact HMRC |
| Personal UTR, address abroad | Longer than 15 days; HMRC's registration guidance says within 21 days | As above; allow for international post |
| Company UTR | Posted to the registered office after incorporation | Request a copy online after 15 working days |
| Corporation Tax activation code | Within 10 days (21 days if you live abroad) | Contact HMRC |
How to find a lost UTR number
A personal UTR can be found online. HMRC lists these places:
- your personal tax account
- the HMRC app, which shows your Self Assessment UTR alongside your tax code and National Insurance number
- previous tax returns and HMRC documents, such as notices to file a return or payment reminders
If you still cannot find it, contact HMRC's Self Assessment helpline.
For a company UTR, look on previous Company Tax Returns and any letter from HMRC about Corporation Tax. Your accountant, if you have used one, will also hold it. If none of these work, use HMRC's online request service, which posts a copy to the registered office.
UTR vs NI number vs company number vs VAT number
These numbers are often confused on forms. Each one identifies something different.
| Number | Who has it | Format | Where you find it |
|---|---|---|---|
| UTR | Individuals in Self Assessment; companies for Corporation Tax | 10 digits | HMRC letters, tax returns, HMRC app (personal) |
| National Insurance number | Individuals | 2 letters, 6 numbers and a final letter, for example QQ123456B | Payslips, P60, HMRC app, personal tax account |
| Company registration number | Companies registered at Companies House | Up to 8 numerals, or a 2-letter prefix and up to 6 characters | Certificate of incorporation, public register |
| VAT registration number | VAT-registered businesses only | 9 digits | VAT registration certificate, invoices |
| Companies House personal code | Directors and PSCs who have verified their identity | 11 characters | Email from Companies House after verification |
The company registration number is public and printed on the certificate of incorporation. The UTR is issued by HMRC, not Companies House. A VAT number only exists once the business registers for VAT; see our VAT registration threshold guide. The personal code is explained in our identity verification guide.
Getting a company UTR yourself vs using our service
Getting a UTR costs nothing. A UK-resident director with the company's post arriving at their own address can wait for the letter, add Corporation Tax to the business tax account and request a copy online if needed. Nothing about this requires an agent.
Our Corporation Tax registration and UTR service helps founders who are abroad or short on time. Our filing team checks that the company was registered for Corporation Tax at incorporation, tracks the UTR and activation code letters with your registered office provider, requests a copy UTR if the letter has not arrived after 15 working days, and records the 3-month notice deadline and your first accounts and CT600 dates in your portal. You keep your own HMRC sign-in details. We do not ask for them.
Once you have the UTR, the next filings are the Company Tax Return (CT600) and annual accounts. See our accounts and CT600 service for help with both. This guide explains HMRC processes and is not tax advice.
Sources
- HMRC: Find a lost UTR number
- HMRC: Register for Self Assessment
- HMRC: Register for Self Assessment if you are not self-employed
- HMRC: Who must send a tax return
- HMRC: Self Assessment deadlines
- GOV.UK: Register your company
- GOV.UK: Add Corporation Tax services to your business tax account
- HMRC: Ask for a copy of your Corporation Tax UTR
- HMRC: Corporation Tax, trading and non-trading
- HMRC: Download the HMRC app
- HMRC: Find your National Insurance number
- HMRC internal manual: COM40011, company registration numbers
- HMRC internal manual: VATREG03700, VAT registration number
Fees, deadlines and rules on this page were last checked on 27 September 2026.