![Unique Taxpayer Reference - What is a UTR? [2026 Guide] - GoForma Tax Guides | UK Accountants & Tax Advisors](https://res.cloudinary.com/goforma/image/upload/f_auto,q_auto,c_fill,g_auto,ar_2.4,w_900/goforma/stock/18.jpg)
Key takeaways
- A UTR (Unique Taxpayer Reference) is a 10-digit number HMRC gives you when you register for Self Assessment or set up a limited company.
- You can find your UTR in your HMRC personal tax account, in the HMRC app, or on previous tax returns and other HMRC documents.
- HMRC usually posts a new UTR around 15 days after you register for Self Assessment, and it takes longer if you live overseas.
- Limited companies can request a copy of their Corporation Tax UTR online, and HMRC sends it to the address registered with Companies House.
- For the 2025/26 tax year you must tell HMRC you need to send a tax return by 5 October 2026.
A UTR (Unique Taxpayer Reference) is a 10-digit number HMRC gives you when you register for Self Assessment or set up a limited company. You can find it in your personal tax account, in the HMRC app, or on previous tax returns and other letters from HMRC. If you have lost it, individuals contact HMRC and limited companies can request a copy online (source: GOV.UK).
What is a UTR number?
Your UTR identifies your tax record with HMRC. You quote it when you file a Self Assessment tax return, pay your tax bill and deal with HMRC about your tax. It is always 10 digits.
There are two kinds, and they are separate numbers:
- Personal UTR: issued when you register for Self Assessment, for example as a sole trader, a landlord or someone with other untaxed income. You use it for your own tax return.
- Company UTR: issued when you set up a limited company. The company uses it for Corporation Tax. If you are a company director, your personal UTR and your company's UTR are different numbers.
Who needs a UTR number?
You get a personal UTR when you register for Self Assessment. You need to register if you must send a tax return, for example because you were self-employed and earned more than £1,000, were a partner in a business partnership, or had untaxed income such as rent, savings interest, dividends or foreign income. Our guide on whether you need to complete a tax return covers the common cases.
In a partnership, the nominated partner is responsible for managing the partnership's tax returns, and each partner deals with their own Self Assessment. A limited company gets its own UTR when it is set up.
How to get a UTR number
There is no separate application. You get a personal UTR by registering for Self Assessment, and a company gets its UTR when it is set up. For the 2025/26 tax year you must tell HMRC you need to send a tax return by 5 October 2026 (source: GOV.UK). Our step-by-step guide to registering as self-employed walks through the process.
You will usually get your UTR by post around 15 days after you register, and it takes longer if you live overseas (source: GOV.UK). Company UTRs are sent to the business address registered with Companies House.
Where to find your UTR number
If you already have a UTR, GOV.UK lists three places to look:
| Where | What to do |
|---|---|
| Your personal tax account | Sign in to your HMRC personal tax account on GOV.UK. See our guide to the personal tax account. |
| The HMRC app | Sign in to the HMRC app on your phone and look in the Self Assessment section. |
| HMRC paperwork | Previous tax returns and other documents from HMRC, such as the letter HMRC sent after you registered, payment reminders and notices to file a return. |
You can set up or sign in to your account with our guide to the HMRC personal tax account, or read how to register for HMRC online services.
What to do if you have lost your UTR
Individuals and sole traders: check your personal tax account and the HMRC app first. If you cannot find it there, contact HMRC. The Self Assessment helpline is 0300 200 3310 (+44 161 931 9070 from outside the UK), open Monday to Friday, 8am to 6pm. Have your National Insurance number ready. All HMRC numbers are in our HMRC contact guide.
Limited companies: request a copy of your Corporation Tax UTR online through HMRC. HMRC sends it to the business address registered with Companies House, so make sure that address is up to date first.
If you have registered for Self Assessment and are still waiting for your UTR, give it around 15 days before contacting HMRC, longer if you live overseas.
Keeping your UTR safe
- Only give your UTR to HMRC and people you trust with your tax affairs, such as your accountant.
- recognise and report scams that claim to be from HMRC.
- Keep HMRC letters and copies of your tax returns somewhere safe, because your UTR is printed on them.
How GoForma can help
If you would rather not deal with HMRC yourself, GoForma's ACCA and AAT qualified accountants can register you for Self Assessment and prepare and file your return. A one-off Self Assessment tax return is £198 plus VAT with HMRC enquiry support included, and every sole trader package from £22 a month includes your Self Assessment. We have filed more than 7,000 tax returns, and you can book a free consultation first.
