How to Get a UTR Number: A UK Guide to Unique Taxpayer References

If you need a UTR for Self Assessment, you do not normally apply for the number on its own. Instead, HM Revenue & Customs (HMRC) gives you a Unique Taxpayer Reference (UTR) when it sets up the relevant tax record.

A UTR normally contains 10 digits. Individuals usually receive one when they register for Self Assessment. Limited companies also receive a UTR for Corporation Tax, but the company’s number is separate from any personal UTR held by a director or shareholder.

If you need to register for Self Assessment for the 2025/26 tax year, you will usually need to tell HMRC by 5 October 2026.

This guide explains how to get a UTR number, how long the process normally takes, where to find an existing UTR and which registration route applies to different taxpayers.

Quick answer: how do you get a UTR number?

A UTR is a 10-digit Unique Taxpayer Reference that HMRC uses to identify a taxpayer.

If you need a personal UTR for Self Assessment, you normally receive one after registering with HMRC. You do not usually apply for the UTR separately.

HMRC currently says it normally sends a UTR by post around 15 days after registration, although overseas cases can take longer.

Already registered? Check your Personal Tax Account, HMRC app, previous tax returns and HMRC letters before trying to register again.

What is a UTR?
Do you need a UTR?
How to get a UTR as a sole trader
How to get a UTR if you are not self-employed
How limited companies get a UTR
How long does a UTR take?
Where to find an existing UTR
UTR vs National Insurance number
UTR numbers and CIS
Common UTR mistakes
What to do after receiving your UTR

What is a UTR?

UTR stands for Unique Taxpayer Reference.

HMRC uses the number to identify the correct taxpayer or tax record. A UTR normally contains 10 digits, and HMRC correspondence may simply call it a “tax reference”.

You may need your UTR when you:

complete a Self Assessment tax return;
contact HMRC about Self Assessment;
make certain tax payments;
register for the Construction Industry Scheme; or
deal with Corporation Tax for a limited company.

Your UTR is not the same as your National Insurance number, Government Gateway user ID or Companies House registration number.

Do you actually need a UTR?

Before registering, check whether you genuinely need Self Assessment.

Not everyone who earns money outside PAYE needs to register.

For example, HMRC says a sole trader normally needs to send a Self Assessment tax return if their gross trading income exceeds £1,000 during the tax year.

Gross trading income means your business income before deducting expenses. It does not mean profit.

Other circumstances can also mean you need Self Assessment. These may include certain property income, foreign income, untaxed income or capital gains.

Use HMRC’s guidance on who must send a Self Assessment tax return if you are unsure.

Situation	Usual route
New sole trader who needs Self Assessment	Register as a sole trader for Self Assessment
Individual who needs Self Assessment but is not self-employed	Use HMRC’s non-self-employed registration process
New limited company	The company normally receives its own Corporation Tax UTR
New CIS subcontractor without a UTR	Register for Self Assessment and CIS as a new subcontractor

Choosing the right route helps HMRC create the correct tax record.

How to get a UTR number as a sole trader

If you have started working for yourself and need Self Assessment, HMRC can issue your UTR after you register.

Step 1: Check whether you need Self Assessment

Start by checking the registration rules.

A sole trader will normally need Self Assessment if their gross trading income exceeds £1,000 in the tax year. Other circumstances can also create a requirement.

Do not register simply because somebody has told you that every self-employed person needs a tax return.

Step 2: Have your details ready

HMRC asks for information that identifies you and your business activity.

You will normally need your National Insurance number when registering as a sole trader.

You should also have accurate details about when you started trading.

Step 3: Register with HMRC

Use HMRC’s official Self Assessment registration service.

The online process asks questions about your circumstances and directs you to the correct registration route.

If you previously completed Self Assessment, HMRC may tell you to reactivate your existing account instead of registering as a completely new taxpayer.

Step 4: Receive your UTR

After HMRC processes the registration, it creates your Self Assessment tax record and provides your UTR.

HMRC currently says it normally sends the number by post around 15 days after registration. It may take longer if you live overseas.

Example: a new freelancer

A freelance web developer starts trading during the 2025/26 tax year and receives £8,500 before expenses.

That amount exceeds the £1,000 gross trading income threshold.

If the freelancer needs to register for Self Assessment for the first time, they should check HMRC’s registration rules and take action by the relevant deadline.

For the 2025/26 tax year, the usual deadline for telling HMRC is 5 October 2026 where the notification rules apply.

How to get a UTR if you are not self-employed

You can need Self Assessment even if you do not run a business.

HMRC provides a separate registration process for people who need Self Assessment for reasons other than self-employment.

Examples may include:

certain UK property income;
foreign income;
other untaxed income;
income from a trust; or
some Capital Gains Tax situations.

HMRC uses form SA1 for this type of registration.

What information will HMRC ask for?

The SA1 process can ask for:

your full name;
your address;
your date of birth;
a telephone number;
your National Insurance number, if you have one;
why you need Self Assessment; and
when that reason began.

HMRC says it will usually contact applicants within 21 days of receiving the form, although busy periods can extend processing times.

Use HMRC’s guidance for people who are not self-employed rather than choosing the sole trader registration route.

How do limited companies get a UTR?

A limited company has its own tax identity.

When you register a new private limited company through Companies House, the company will usually also become set up for Corporation Tax unless it is dormant.

HMRC then provides the company with its own 10-digit Corporation Tax UTR.

Personal UTR and company UTR are different

A company director may therefore deal with more than one tax reference.

For example, you could have:

a personal UTR for your Self Assessment; and
a separate UTR belonging to your limited company.

Do not use the company UTR when HMRC asks for your personal Self Assessment UTR.

Likewise, do not enter your personal UTR when HMRC asks for the company’s Corporation Tax reference.

If the company has already received a UTR but you cannot find it, HMRC provides an online service that lets you request the number again.

How long does it take to get a UTR?

HMRC currently says it normally sends a new UTR by post around 15 days after registration.

Overseas applicants may wait longer.

The process can also differ if you use form SA1 because you need Self Assessment for a reason other than self-employment. HMRC currently says it will usually contact applicants using that route within 21 days.

Do not leave registration until the last minute

Getting a UTR is only one part of the Self Assessment process.

You may still need time to:

gain access to the relevant HMRC online services;
organise your income and expense records;
prepare the tax return;
check the figures;
submit the return; and
arrange payment of any tax due.

Starting early gives you more time to deal with unexpected registration or record-keeping problems.

Where can you find a UTR you already have?

Before registering again, check whether HMRC has already given you a UTR.

You may find it in:

your Personal Tax Account;
the HMRC app;
a previous Self Assessment tax return;
a notice to file a tax return;
a payment reminder; or
other Self Assessment correspondence from HMRC.

You can also use HMRC’s official UTR guidance.

What if you completed Self Assessment in the past?

Do not assume you need another UTR.

HMRC may already have a Self Assessment record for you.

If you previously submitted tax returns but stopped because your circumstances changed, HMRC may ask you to reactivate your Self Assessment account when you need to file again.

Checking first can prevent duplicate registrations and unnecessary delays.

Is a UTR the same as a National Insurance number?

No. They serve different purposes.

Reference	What it identifies	Main use
UTR	A taxpayer or HMRC tax record	Self Assessment or Corporation Tax
National Insurance number	Your National Insurance record	National Insurance and individual tax records
Company Registration Number	A company at Companies House	Identifying the incorporated company

A sole trader can therefore have both a National Insurance number and a UTR.

Someone who also owns a limited company may deal with a third number: the company’s separate UTR.

Do CIS subcontractors need a UTR?

UTRs also matter under the Construction Industry Scheme (CIS).

HMRC says a new subcontractor who does not already have a UTR can register as a new business for Self Assessment.

During registration, choose the option that says you work as a subcontractor.

HMRC can then register you for Self Assessment and CIS through the same process.

Use HMRC’s CIS subcontractor registration guidance for the current process.

Common UTR mistakes to avoid

Registering twice

Check your HMRC account and previous correspondence before starting another registration.

You may already have a UTR.

Confusing your UTR with your National Insurance number

These numbers serve different purposes. Make sure you enter the reference HMRC has actually requested.

Using a company UTR for personal tax

A limited company has a separate tax identity. Its UTR does not replace your personal Self Assessment UTR.

Waiting until the tax return deadline

Registration can take time.

Starting the process shortly before a filing deadline gives you very little room to solve problems.

Treating £1,000 as a profit threshold

The Self Assessment trading-income test refers to gross trading income before expenses, not your final profit.

Forgetting the registration deadline

If you need to notify HMRC about a new Self Assessment requirement for the 2025/26 tax year, the usual deadline is 5 October 2026 where the notification rules apply.

What should you do after receiving your UTR?

Keep the number somewhere secure.

You should then deal with the reason you registered in the first place.

Receiving a UTR does not mean you have completed your tax return.

If you registered for Self Assessment, start gathering the records you will need. These could include:

sales or income records;
business expenses;
bank records;
invoices and receipts;
property income records, where relevant; and
details of other taxable income.

You should also check the relevant filing and tax-payment deadlines.

For more help with the wider process, read Real Key Accountancy’s guide to sole trader tax returns and its guide to Self Assessment deadlines.

Need help getting ready for Self Assessment?

Real Key Accountancy supports sole traders and small businesses with Self Assessment, bookkeeping and tax administration.

If you have already registered with HMRC but need help organising your records or preparing for your return, getting support early can reduce the rush close to the deadline.

Discuss your requirements with Real Key Accountancy

Conclusion

If you need to know how to get a UTR number, start by checking whether you need Self Assessment.

Individuals normally receive a UTR after registering with HMRC. Limited companies receive a separate company UTR for Corporation Tax.

Before starting a new registration, check whether HMRC has already issued a UTR to you.

For someone who needs to notify HMRC about a first Self Assessment return for the 2025/26 tax year, the usual notification deadline is 5 October 2026 where the rules apply.

HELP & SUPPORT

Frequently Asked Questions

Everything you need to know about our bookkeeping services and how we can support your business.

What does UTR stand for?

UTR stands for Unique Taxpayer Reference. HMRC normally uses this 10-digit number to identify the correct taxpayer or tax record.

How do I get a UTR number for the first time?

If you need Self Assessment, register with HMRC using the route that matches your circumstances. HMRC will then create the relevant tax record and provide your UTR.

Can I get a new UTR instantly online?

Usually not. HMRC currently says it normally sends a new UTR by post around 15 days after registration.

How long does a UTR take to arrive?

HMRC currently advises that a UTR normally arrives by post around 15 days after registration. Overseas applications can take longer.

Where can I find my UTR if I have lost it?

Check your Personal Tax Account, HMRC app, previous tax returns, notices to file, payment reminders and other HMRC correspondence.

Is my UTR the same as my National Insurance number?

No. Your UTR and National Insurance number identify different HMRC records and serve different purposes.

Do I need a UTR if I earn less than £1,000 from self-employment?

Not necessarily because of that trading income alone. HMRC generally uses a £1,000 gross trading income threshold when deciding whether sole traders need Self Assessment. However, other income or circumstances could still mean you need to file a return.

What is the deadline for registering for a UTR?

There is not normally a separate “UTR deadline”. Instead, you need to meet the deadline for telling HMRC that you must complete Self Assessment. For relevant 2025/26 cases, the usual notification deadline is 5 October 2026.

Can I have a personal UTR and a company UTR?

Yes. You can have a personal Self Assessment UTR while a limited company you own has its own Corporation Tax UTR.

Is a UTR the same as a Company Registration Number?

No. Companies House issues the Company Registration Number. HMRC uses a separate UTR for the company’s tax record.

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