Your UTR number – otherwise known as a Unique Taxpayer Reference number – is a vital piece of information HMRC may request from you for your tax records as a self employed individual or business owner. It helps identify you as a unique taxpayer in the UK, so it’s an important identifying number to ensure you are meeting your tax obligations. But like so many, you’ll probably have no idea what it is or where to find your UTR number to begin with.
If you’re looking for a quick fix then you can:
- log in to your personal HMRC tax account online using your government gateway ID and login details, or through the HMRC app, and follow the instructions to the self assessment section to find your UTR number
Below we’ll explore in greater depth what UTR numbers are, and other documents you can use to find it should you be unable to access your HMRC account for whatever reason. We’ll also answer some of our most frequently asked questions about UTR numbers, so if you want to learn even more about them and why they’re necessary, then keep reading.
What Is A UTR Number?
HMRC gives every self employed individual and limited company in the UK a UTR (Unique Taxpayer Reference) number to help identify them and to ensure all of their tax obligations are met.
If you have any issues with previous tax returns, filing your current self assessment tax return, or you need to contact HMRC for any reason as a self employed individual, then you will be asked for your UTR. It’s basically used as a verification tool to ensure HMRC are talking to the right person about their personal income and tax account.
Who Needs A UTR Number UK?
All self employed workers operating as a sole trader, self employed business owners, and any self employed individual operating a limited company will be given a UTR number when they register as self employed.
This will be required each year when filling in your self assessment tax section of your personal tax account. It’s as vital as any of your other basic information, such as your national insurance number, registered business address, and personal details. Your tax reference number is important when submitting any information to, or engaging in any correspondence with, HMRC.
Even if you have an accountant who files your self assessment tax returns, they’ll require your UTR number too, so there’s no way around it – a UTR number is a vital piece of information you need if you’re self employed.
Where Can I Find My UTR Number?
Finding a lost UTR number is much easier than people assume, because you won’t have lost it all. You can find your UTR number in a bunch of easy to access locations, so let’s explore them below.
The first and best place to look is through your paperwork. When you register for self assessment with HMRC they’ll send you a letter confirming your UTR number so you can file tax returns as normal. This letter will have reminded you to keep it safe, so it’s a matter of finding where you might have put that letter.
However, even if you’ve lost your UTR number letter, there’s plenty of other places to look:
- Previous self assessments submitted
- HMRC tax payment reminders
- HMRC letter reminder of self assessment tax return deadline
- On your personal tax account through the HMRC app or website
- Most HMRC correspondence letters e.g. annual account summary letter
How To Find Your UTR Number Online
The best way to find your UTR number is to check through your paperwork for any correspondence from HMRC – it’s likely something they’ve sent you will contain the number, not least the letter you will have received when you first registered with HMRC as self employed.
It’s also quick and easy to log in to your personal online tax account via HMRC’s government gateway account feature – so long as you have your login details to hand. If you simply head to your self assessment section you’ll see your UTR number displayed in the top right of your account summary.
If you find your UTR number, take note of it, but for security reasons ensure you keep this in a secure, private place.
How To Apply For A UTR
So, you’ve looked everywhere and you still can’t find your UTR number? Perhaps you’ve not yet registered with HMRC.
To receive your UTR number you’ll need to register for self assessment as a self employed individual in the UK. Everybody who undertakes self employment must register with HMRC. This can be done by registering as a sole trader or limited company. Upon completion of this registration, you’ll receive a letter from HMRC with your UTR number attached.
Any self employed individual making more than £1000 per year from their self employment must register – you can do this online, by post, or over the phone.
If you’ve only recently registered, be patient, HMRC will send out your confirmation letter with your UTR number soon. If you registered a while ago but haven’t received anything, contact HMRC directly, as they may be able to help or resend the letter with your UTR number attached.
Can You Get Your UTR Number By Phone?
It’s much easier to find your UTR number online via your personal tax account at HMRC, but perhaps you aren’t particularly internet savvy, or you’d prefer to get your UTR number through other means. Well, yes, you can get your UTR number via the phone.
To start, call HMRC directly at 0300 200 3310, letting them know the reason for your call is to locate your UTR number as you’re unable to find it through other means. The advisor speaking with you will ask a few security questions to ensure they’re talking to the right person – so make sure you’re prepared with all your personal and business information – and then they’ll be able to tell you your unique taxpayer reference number via the phone.
Make note of this number for future reference.
How Can I Get My UTR Number For Free?
Locating your UTR number will never cost you a penny. If you speak with someone claiming they can find your UTR number for a price, then walk away, as this is likely a scam. If that person is claiming to be from HMRC, then contact HMRC directly immediately to report the scam.
Even if you try to find your number via the phone or post, you will never be charged for the service, so avoid anyone claiming they’ll locate the number for you for a fee.
Received Two UTR Numbers – What To Do
There may sometimes be errors in the registration process when registering as self employed with HMRC. When this happens, you may receive two separate letters confirming your registration with your UTR number attached.
It’s important to note that each taxpayer should have only one unique taxpayer reference number. If the two letters you’ve received have different numbers, then contact HMRC immediately to raise this as a concern. When you speak to your advisor, they’ll likely tell you which of the numbers you ought to use when filing your self assessment tax return in the future. Make sure you destroy the other one to avoid confusion.
If you don’t rectify this issue, then you may find that you don’t pay the correct tax, which could lead to penalties and fines further down the line. Correcting it early is key.
Do You Need A UTR Number To File Your Tax Return?
Yes, you simply won’t be able to file a self assessment tax return without your UTR number. This code identifies you with HMRC and ensures you pay the correct tax according to your earnings.
If this will be your first year filing for self assessment, then you’ll need to ensure you register before 31st October the year your first self assessment tax return is due. The final deadline for submitting your return will be the following 31st January, but it may take a while for your UTR number to be sent to you by HMRC. You don’t want to be delayed in sending your first tax return, so register as soon as possible so you know you have your UTR number to hand when it comes time for you to file.
Does Everyone Have A UTR Number?
No, not every worker in the UK has a UTR number. Unique tax reference numbers are only provided to self employed individuals in the UK – whether that be as a limited company or a sole trader.
All other workers will be paid through the PAYE system and each month they will pay tax automatically. Because no such system is in place for the self employed, a UTR number is sent to them so they can be identified for tax purposes and to ensure they pay the appropriate amount of tax at the end of each financial year.
However, if a PAYE employee also undertakes self employment on the side, then they will receive a UTR number when they earn over £1000 and need to register as self employed too.
How Do I Know If I Have A UTR Number?
There is no great mystery here. If you’re self employed and you’re registered as such with HMRC, either as a limited company or sole trader, then you will have been assigned a UTR number upon registering.
If you have yet to register, then you must do so as soon as you earn £1000 or more from your self employment within a financial year. This will ensure you pay all appropriate tax and prevent you from facing penalties or fines further down the line.
Registering is the first step in receiving your UTR number, so make sure you do so as soon as possible if you’re self employed.
Do Companies Have UTR Numbers?
Yes, all limited companies registered with Companies House in the UK will have a UTR number. That means if you incorporated a limited company when registering as self employed, that company will have a UTR 10-digit number to help identify the company and track tax payments made either throughout or at the end of the financial year. This helps HMRC track tax and corporation tax liabilities and payments made.
All contact with HMRC as a limited company will also require you to have your UTR number to hand so they can identify you quickly, so it’s important you keep this safe.
Finding your UTR number as a limited company is much the same as self employed individuals registered as a sole trader. That is to say, you’ll have received the number when first registering as a limited company with HMRC and any further correspondence from them pertaining to your company tax return will contain this number too. You can also find it online via your limited company tax account.
Do You Have A UTR Number If You Are A PAYE Employee?
If you are employed through traditional means – you’re employed by somebody else and are paid through the PAYE system – then you won’t have a UTR number. Instead income tax and national insurance contributions will be deducted from your pay before you even receive your salary.
All of your tax liabilities are already paid by your employer to HMRC and the rest of your salary is then sent to you.
PAYE stands for Pay As You Earn and most workers in the UK receive their salary in this way, meaning most workers in the UK don’t need a UTR number.
UTR numbers are only for those who have registered as self-employed or as a sole trader. If your salary is through PAYE, then no UTR number would be assigned. There is no need for employees to have a UTR number as their tax liability is tracked through the PAYE system via their employer.
Final Thoughts
HMRC uses UTR numbers to track the tax liabilities and payments of self employed individuals and limited companies for tax purposes. You’ll receive this number when you first register, so it’s important to keep a record of this when contacting HMRC in the future.
You can always find this online or through any other correspondence received from HMRC pertaining to your tax returns and personal tax account as a self employed individual if you’ve misplaced it.
