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Home › Tax glossary › UTR number
UK tax glossaryUpdated October 2026What is a UTR number?
A plain-English explanation from Cangaf's ACCA-qualified accountants, with the 2026/27 rules.
UTR number in briefA UTR (Unique Taxpayer Reference) is a 10-digit number HMRC gives you when you register for Self Assessment. Limited companies get their own UTR for Corporation Tax. You need it to file a tax return, register for CIS and deal with HMRC or an accountant.
Key facts
| Format | 10 digits, sometimes shown with a K at the end |
| Who gets one | Anyone registered for Self Assessment, plus every limited company |
| How long it takes | Usually up to 15 days after registering, longer if you're abroad |
| Does it change? | No. It stays the same for life, even if you stop and restart self-employment |
Where to find your UTR
Your UTR is printed on previous tax returns, HMRC letters such as a Notice to File or a statement, and in your HMRC online account and the HMRC app. A company's UTR is on the letter HMRC sends after the company is set up and on Corporation Tax notices.
When you need a UTR
You need a UTR to file a Self Assessment tax return, register as a CIS subcontractor, appoint an accountant as your agent and claim some tax refunds. Contractors often ask for it before they pay you under CIS.
UTR vs National Insurance number
Your National Insurance number tracks your NI contributions and state pension. Your UTR identifies your Self Assessment or company tax record. Most self-employed people need both.
Common questions
Is my UTR the same as my National Insurance number?
No. Your National Insurance number is two letters, six numbers and a letter. Your UTR is a separate 10-digit number used for Self Assessment and Corporation Tax.
I've lost my UTR. How do I get it?
Check old tax returns, HMRC letters or your HMRC online account or app. You can also ask HMRC to post it to you. Your accountant can find it if they're authorised as your agent.
Does my limited company have a different UTR?
Yes. Your company has its own UTR for Corporation Tax, separate from your personal UTR as a director.
Official guidance: Find a lost UTR number (GOV.UK)
