What is a UTR Number and How To Get and Find It in 2026?

Key takeaways

• A UTR number is 10 digits, sometimes followed by a K, and HMRC issues it automatically – you can't apply for one directly.
• Register for Self Assessment or incorporate your company, and the UTR arrives by post: around 10 working days in the UK, 21 if you're abroad.
• You'll need it to file Self Assessment, pay Corporation Tax, register for Making Tax Digital and authorise an accountant.
• Find an existing UTR in your Personal Tax Account, the HMRC app or any letter from HMRC – or call 0300 200 3310 if it's lost.
• Self-employed and running a company? You'll have a separate UTR for each.

What Is a UTR Number?

A UTR number is a 10-digit code issued by HM Revenue and Customs (HMRC) to uniquely identify taxpayers within the UK tax system. It may sometimes be followed by the letter 'K' (e.g., 1234567890K). 

Both individuals and companies receive UTR numbers upon registering for self-assessment or corporation tax.

Examples of UTR formats:

• 1234567890
• 123456789K

Note: Personal and company UTRs serve the same function but are assigned separately. If you're both self-employed and own a company, you'll have distinct UTRs for each.

If you are both self-employed and have a company, you will receive two UTRs – and if you own multiple companies, you will receive multiple UTRs.

Why Do You Need a UTR Number?

A UTR number is crucial for:

• Filing Self-Assessment Tax Returns: HMRC uses your UTR to process your tax returns and ensure accurate tax calculations.
• Registering for Corporation Tax: Companies need a UTR to register for and pay corporation tax.
• Participating in the Construction Industry Scheme (CIS): Contractors and subcontractors require a UTR for CIS registration.
• Communication with HMRC: Your UTR is used in correspondence regarding your tax affairs.

As soon as you register a business or for self-employment in the UK, you will obtain a UTR by default, and you will need to use it every time you file your taxes.

Failure to obtain or use your UTR when required can lead to penalties and complications with HMRC.

Who Needs a UTR Number?

You will require a UTR number if you:

• Are self-employed as a sole trader and earn more than £1,000 annually.
• Operate as a partner in a business partnership.
• Run a limited company; the company itself will have a UTR, and directors may need personal UTRs for self-assessment.
• Have additional income outside of PAYE, such as from property rentals or investments.
• Are required by HMRC to submit a Self Assessment tax return – for example, due to high income, untaxed income, or other specific criteria.

For more details on registering as a sole trader, refer to our guide on How to Register as a Sole Trader in the UK.

How to Get a UTR Number?

You cannot apply directly for a UTR number; instead, HMRC issues it automatically when you register for self-assessment or incorporate a company.

For Sole Traders:

1. Register for Self-Assessment: Inform HMRC that you're self-employed by registering online through the HMRC website.
2. Provide Necessary Information: This includes your full name, National Insurance number, date of birth, contact details, and information about your business.
3. Receive Your UTR: HMRC will send your UTR by post within 10 working days (21 days if you're abroad).

For Limited Companies:

1. Incorporate Your Company: Register your company with Companies House. You can do this directly or through a formation agent. 
2. HMRC Notification: Companies House notifies HMRC upon incorporation.
3. Receive Your Company UTR: HMRC will send a letter to your registered office address containing your company's UTR, typically within 14 days.

For a step-by-step guide on registering a business, see How to Register a Business in the UK.

What documents and information do I need to obtain a UTR number?

HMRC will ask you for the following when applying for self-assessment:

• Full name
• Address
• Date of birth
• Phone number
• Email address
• National insurance number
• Commencement of self-employment
• Details about your business

When registering a business or a partnership, you also need to give a business registration address and details of any shareholders or partners.

How long does it take to get a UTR number?

After registering for self-assessment or starting a business, you should receive your UTR number in around ten working days. If you're abroad, the process can take 21 working days.

Can I apply for a UTR number online?

Registering online is the easiest and most popular option. Simply register your business or for self-assessment through the HMRC website and wait to receive your UTR number through the post.

How can I get a UTR number by phone?

You can call HMRC on 0300 200 3310. If you’ve already registered through HMRC but can’t find your UTR number, they may be able to help you. However, they may redirect you to the online application process if you haven’t yet registered for self-assessment or your business.

How can I get my UTR number by post?

By default, you will receive your UTR by post, so you don’t need to do anything special for HMRC to send it this way.

HMRC will send a letter to your registered office address containing your company UTR.

Where to Find Your UTR Number?

Your UTR number can be found:

• On official correspondence from HMRC, such as tax return reminders or payment notices.
• By logging into your Personal Tax Account or the HMRC app.
• In your online Self Assessment account under the "Your details" section.

It's essential to keep your UTR number secure, as it's used to identify you in all tax-related matters.

Using your UTR number safely

Your UTR is how HMRC recognises you, so it turns up every time you deal with them. You'll need it to file a Self Assessment return, pay Corporation Tax, sign up for Making Tax Digital, and give your accountant authority to act for you. Contractors will also ask for it if you're working under the Construction Industry Scheme.

It stays with you for life. You can't change it or apply for a new one – if you could, HMRC would lose the thread of everything you've filed before. The only situation where you'll hold more than one is if you're both self-employed and running a company, in which case you get a separate UTR for each.

Treat it like any other piece of tax ID: your accountant, HMRC and a contractor running CIS checks have a legitimate reason to ask for it. Nobody else does. It's a favourite with scammers precisely because it looks official, so don't post it anywhere public and be wary of anyone asking for it out of the blue.

Getting it wrong has a cost. File a return without your UTR, or with the wrong one, and HMRC can't process it – which means the return counts as late, and late means penalties. 

Over to You

For business owners and the self-employed, a UTR number is a crucial puzzle piece for filing tax returns. Once you receive yours, be sure to store it somewhere safe and memorable.

Need some help? ANNA can walk you through the process of registering a company and obtaining your UTR number.