What Is a Tax Reference Number (UTR) in the UK? Complete Guide for 2026
A Tax Reference Number in the UK is most commonly the Unique Taxpayer Reference (UTR), a 10-digit number issued by HM Revenue and Customs (HMRC) to identify you or your business for tax purposes. It acts as your personal ID within the UK tax system and is essential for filing Self Assessment returns, paying Corporation Tax, and dealing with HMRC.
Updated May 2026: Whether you’re self-employed, a company director, or a landlord, your UTR remains the same for life. With Making Tax Digital (MTD) fully rolled out and stricter compliance rules, having quick access to your UTR is more important than ever. Losing it or using the wrong reference can delay your tax returns, payments, or refunds.
At Filing Accounts, we help individuals and businesses locate, use, and manage their UTR numbers every day. Contact us today for help finding your UTR or with any tax registration queries.
What Does a UTR Number Look Like?
A UTR is a 10-digit number, often shown with a space in the middle for readability.
Example: 12345 67890
It may sometimes be referred to simply as your “tax reference” on HMRC letters or documents.
Who Needs a UTR Number?
You will receive a UTR if you:
- Register for Self Assessment (self-employed, freelancers, landlords, or those with complex income)
- Set up a limited company (you’ll get a company UTR)
- Become a partner in a partnership
- Have untaxed income that requires a Self Assessment return
Most employees who only receive PAYE income do not need a UTR unless they have additional income sources.
Different Types of Tax Reference Numbers in the UK
| Type of Reference | Who Needs It | Format | Main Use |
|---|---|---|---|
| Unique Taxpayer Reference (UTR) | Self-employed, directors, landlords | 10 digits | Self Assessment & Corporation Tax |
| PAYE Employer Reference | Employers with staff | e.g. 123/AB45678 | Payroll & RTI submissions |
| VAT Registration Number | Businesses above VAT threshold | GB + 9 digits | VAT returns |
| National Insurance Number | All adults working in the UK | AA 12 34 56 B | National Insurance contributions |
| Company Registration Number (CRN) | All limited companies | 8 digits or letters | Companies House filings |
Important: Your UTR is different from your National Insurance number and your tax code.
How to Find Your UTR Number
Here are the easiest ways to locate your UTR:
- HMRC Personal Tax Account (Fastest) Log into your Government Gateway account → Self Assessment → View your tax returns.
- Previous Tax Documents
- SA302 Tax Calculation Summary
- Previous Self Assessment tax returns
- SA250 Welcome letter
- Any HMRC payment reminders or notices
- Company Documents (for limited companies)
- CT41G letter (sent after incorporation)
- Corporation Tax returns
- Contact HMRC Call the Self Assessment helpline on 0300 200 3310 (Mon–Fri, 8am–6pm). Have your National Insurance number ready.
Official GOV.UK tool: Find your UTR number
How to Get a UTR Number If You Don’t Have One
- Self-employed / Individuals: Register for Self Assessment online via GOV.UK. You’ll usually receive your UTR by post within 10–15 days.
- Limited Companies: HMRC automatically sends a UTR (via CT41G letter) shortly after incorporation. Follow the link below to request the UTR Number for the limited company. https://www.tax.service.gov.uk/ask-for-copy-of-your-corporation-tax-utr
Why Your UTR Number Is Important
- Required to file Self Assessment tax returns online or on paper
- Needed to make tax payments (especially Payments on Account)
- Used by HMRC to link all your tax records
- Essential for claiming tax refunds or rebates
- Helps prevent identity fraud and ensures accurate record-keeping
Using the wrong reference can cause delays, rejected payments, or unnecessary penalties.
What Our Clients Say on Trustpilot
- “Filing Accounts quickly found my missing UTR and helped me file my return on time. Brilliant service!” – Anonymous, March 2026 (5 stars)
- “Clear explanation of what my UTR was for. They handled everything professionally.” – Mark T., February 2026 (5 stars)
- “Saved me so much time locating my company UTR. Highly recommend.” – Sarah L., January 2026 (5 stars)
With our consistent 4.5/5 Trustpilot rating, clients trust us for straightforward tax guidance.
Frequently Asked Questions
Is UTR the same as a tax reference number? Yes — UTR is the most common type of tax reference number used for Self Assessment and Corporation Tax.
Can I have more than one UTR? Usually one per person or company, but in rare cases (e.g., bankruptcy), you may have more than one.
What if I’ve lost my UTR number? Log into your Personal Tax Account or contact HMRC using the details above.
Do I need a UTR if I’m only an employee? No, unless you have additional income requiring Self Assessment.
Official GOV.UK resources:
Need Help with Your UTR or Tax Reference Number?
Locating or using your UTR correctly can be confusing, especially for new self-employed individuals or company directors. Filing Accounts provides clear, practical support to ensure you have the right numbers and stay fully compliant.
Contact us today or book a free consultation — we’ll help you find your UTR, register for Self Assessment, or handle any tax reference issues in 2026.