A Unique Taxpayer Reference, or UTR, is the 10-digit number HMRC assigns to every individual and company that is registered for Self-Assessment or Corporation Tax. It identifies a taxpayer on HMRC's systems and is needed to file tax returns, register for VAT or PAYE, and communicate with HMRC about tax affairs.
Personal UTR vs company UTR
An individual receives a personal UTR when they register for Self-Assessment, while a limited company receives its own company UTR automatically when it is incorporated at Companies House. Directors of limited companies who also need to file a personal tax return will therefore hold both a personal UTR and be linked to their company's UTR.
Where to find a UTR
A UTR appears on previous tax returns, HMRC notices to file, and in the Self-Assessment or Corporation Tax sections of an HMRC online account. Losing a UTR is common and HMRC can usually confirm it by post once identity has been verified.
Tax rules depend on individual circumstances and can change. This glossary is general information rather than personalised tax advice.