A UTR (Unique Taxpayer Reference) number or tax reference is a 10 digit code that's unique to either you or your company. Your UTR number identifies you personally with HMRC for things related to your tax obligations.
What is a UTR number?
There are a number of ways of finding your UTR if you already have one. It’s 10 digits in length and is quoted on previous tax returns and other documents from HMRC, including:
If you have registered for the online services area of the HMRC website you can log in and find your UTR number there. Talk to RIFT if you need help.
Tax Return ServiceUTR Number
Your Unique Taxpayer Reference (UTR) is a number that HMRC uses to identify you for everything to do with your taxes. You automatically register for a UTR when you get set up for Self Assessment tax returns or launch a Limited Company. Once you've got one, you can find your UTR in a few places:
When you're ready to start filing Self Assessment tax returns, RIFT will send you form SA1 from HMRC to sign. You'll be applying for a UTR as part of this. It might take a while to get your UTR number from the taxman. Make sure you leave enough time to get it before you have to file your first return. A couple of months should be enough to be sure of it.
UTR Number
It doesn't take much work to get a Unique Taxpayer Reference (UTR) number. In fact, you'll automatically be sent one when you:
If you are a RIFT customer, we'll get you all set up. If you aren't you'll need to fill out an HMRC SA1 form. Once registered you will receive a "Welcome to self assessment" letter (SA250) from HRMC that will show your UTR number.
The UTR can take a while to come through so make sure you leave enough time to apply a couple of months in advance so you can meet the filing deadline of 31st January. HMRC recommend you give yourself at least 20 working days to receive your number.
You will need to pass a series of security checks to allow HMRC to confirm your identity. Once this has been done they will post your UTR number to you which can take up to 7 days. This is the only way HMRC will send your UTR number to you, so get a move on if it’s approaching the tax return deadline!
If you have registered for HRMC’s online services they will send you an email confirming your login details. Once you log into the portal, you'll be presented with your UTR number. When you have your UTR number, we'll need you to tell us what it as as soon as you can. That way, RIFT can complete your CIS returns or self assessment tax returns for you.
You can recognise your UTR as it is a 10-digit number, sometimes with a letter ‘K’ on the end. On some HRMC documents it might just be called ‘tax reference’.
UTR Number
To register as self-employed and to get your UTR number, you will need to have all the following information to hand:
UTR Number
No, getting your UTR number is free.
If you’ve lost your UTR number, or the above correspondence, your best option is to contact HMRC directly.
UTR numbers are unique so make sure you keep yours safe. A UTR could be used for identity theft if it falls into the wrong hands.
UTR Number
There are a number of circumstances when you might need your UTR number including:
HMRC use this number to identify you as a self-employed tax payer. If you are earning money that isn’t taxed before you receive it from an employer (know as PAYE) it is essential that you register as self-employed with HMRC and receive a UTR Number.
If HMRC finds that you are operating as self-employed without having notified them you could be subject to heavy fines and potential criminal prosecution.
If your self assessment tax return is submitted without a valid UTR it will fail and you could be fined for not submitting a correct form by the deadline.
Business partnerships need a UTR for the firm and a UTR for each partner in order to file online.
Working in Construction
If you don't have a UTR number, it means you aren't registered for Self Assessment tax returns. This can cause some serious problems, particularly in construction. If you're self-employed, the Construction Industry Scheme (CIS) takes £20 out of every £100 of your pay before you get it. That means a lot of people end up paying too much tax and could be due a tax rebate. You need a UTR number to pay your tax and National Insurance through the Self Assessment system, and also to claim back anything you're owed. Talk to RIFT immediately if you're not sure if you need a UTR number.
Don't be fooled into thinking you're better off not registering for CIS in the first place, by the way. Unless there are exceptional circumstances, you actually end up losing a lot of money if you're unregistered.
Working in construction
In construction, whoever is paying you needs to send a chunk of your pay to HMRC because of the Construction Industry Scheme. CIS tax if a flat 20% of everything you earn. Depending on how much you earn, this means your tax bill could be very different from a PAYE employee. Check the table below to see how to the systems compare.
| Salary | CIS Tax Bill | PAYE Tax Bill |
| £10,000 | £2,000 | £0 |
| £20,000 | £4,000 | £1,698 (135% increase on PAYE) |
| £30,000 | £6,000 | £3,698 (62% increase on PAYE) |
| £40,000 | £8,000 | £5,698 (40% increase on PAYE) |
| £50,000 | £10,000 | £8,698 (15% increase on PAYE) |
UTR Number
It's very possible you could be owed a tax rebate. In construction, for example, the CIS system takes a big bite out of your pay before you get it. Without a UTR, you won't be able to claim any overpaid tax back. The CIS takes its cut without taking your tax-free Personal Allowance into account, so it's very easy to end up paying too much.
UTR Number
Companies have UTRs as well as individuals. The company Unique Taxpayer Reference (UTR) will have been issued by HMRC when the company was set up and registered.
It is made up of ten digits, for example 1234567890, and can be found on documents HMRC have issued such as the "Notice to deliver a company tax return" (form CT603).
Your company’s UTR will be included in the first letter you receive from HMRC at your registered office. It will be printed next to a heading like ‘UTR’, ‘Tax reference’, ‘Official Use’ or ‘Reference’. HMRC will use the UTR to identify your company whenever you contact them about tax.
Your company’s CRN (company registration number) is not the same as your company Unique Taxpayer Reference (UTR).
Your company number is officially known as a Company Registration Number (CRN). It is issued by Companies House immediately upon incorporation. It is unique to your company and is displayed on your certificate of incorporation. You must provide this number whenever you contact Companies House.
UTR Number
There are several reasons why people need UTRs even if they're not self-employed. However, if your employer is expecting you to have one and you don't, you need to be very careful. Self-employed people have to file their own tax returns through Self Assessment. If they don't, HMRC can come down very hard on them with fines and other penalties. The taxman is extremely worried about ''false self-employment'' right now. That's when people who should really be counted as employed are wrongly declared as working for themselves. HMRC is cracking down hard on this, so if you're not 100% sure what your employment status is, talk to RIFT. If you need to register for Self Assessment, we can get you set up with no hassle.
RIFT Tax Return Service
The RIFT tax return service goes a lot further than other less specialized accountants. As the UK's leading Tax experts and the only tax company ever to earn the ServiceMark award from the institute of customer service we stand behind our work and our customers. We don't believe in a 'one size fits all' approach service of traditional accountants. Everything we do is built around your specific situation and needs. As they develop and change, so do we. We also go beyond filing your self assessment tax return, if it looks like you're due a tax refund we'll claim that for your too. To find out more, click on the button below.
Tax Return Service
Wondering if you can claim a tax refund or need to submit a tax return? Use our online tools to find out if you're owed money by HMRC.
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