What Is a UTR Number?
If youre submitting a Self Assessment tax return online, youll need a UTR number. Learn more about UTR numbers, including how to get a UTR number, with our simple guide. UTR number meaning  UTR stands for Unique Taxpayer Reference, sometimes referred to simply as a tax reference. Essentially, a UTR number is a 10-digit number thats issued by HM Revenue & Customs (HMRC), used to identify individual taxpayers. UTR numbers can be issued to individuals, partnerships, trusts, and companies, as well as a range of other organisations. They are used to track the tax records of each individual taxpayer, and once youve got a UTR number in the UK, itll stay with you for life, much like a National Insurance number. How to get a UTR number  UTR numbers are usually issued automatically by the HMRC. You may be issued a UTR number from the HMRC if the following statements apply to you/your business:  Youve registered as a self-employed sole trader  Youve registered as a partnership  Youve formed a new limited company  Youve made HMRC aware of a trust thats liable to Income Tax  Youve made HMRC aware of untaxed receipts, like rental receipts, as an individual  Youre working in construction and need to fill in a CIS Tax Return  As you can see, theres no need to apply for a UTR number because it will be provided to you by the HMRC as and when you need it. For example, once you start the registration process for Self Assessment, youll automatically receive a UTR number from the HMRC. Where to find my UTR number  If youve lost or forgotten your UTR number, there are a broad range of ways to find it. Firstly, you should see your UTR number on your previous tax returns, as well as other documents from the HMRC like payment reminders or notices to file a return. In addition, if youre registered for Self Assessment your UTR number can be found in your Personal Tax Account. If you cant find any documents from the HMRC, there are a few other options. Your next step should be to contact the Self Assessment helpline and request your UTR number. You can also request your Corporation Tax UTR online if youre a limited company, and HMRC will forward it to the address youve registered with Companies House. Common questions about UTR numbers in the UK  There are lots of misapprehensions and inaccuracies surrounding UTR numbers, with many people not exactly sure what they are or whether theyre relevant for their needs. No, you do not need to pay to apply for a UTR number. Yes, if you use the wrong UTR number when filling in your Self Assessment tax returns, its possible that you could face fines/penalties from the HMRC. To be extra safe, double-check your forms before submitting them. If you dont use your UTR number for a significant period of time (for example, you stop filing Self Assessment tax returns), your UTR number may become dormant. To reactivate it, all you need to do is start submitting your tax returns again. In a business partnership, youll need three different UTR numbers to file your company tax returns online: one for the partnership itself and one for each partner. We can help  GoCardless helps you automate payment collection, cutting down on the amount of admin your team needs to deal with when chasing invoices. Find out how GoCardless can help you with ad hoc payments or recurring payments.