How to Obtain a UTR

What is a UTR?

A Unique Taxpayer Reference (UTR) is a 10-digit number issued by HMRC. It is used to identify taxpayers and businesses for tax purposes and is required when dealing with Self Assessment tax returns, Corporation Tax, and other HMRC services.

If you are self-employed, a subcontractor working under CIS, earn untaxed income, are a company director, run a partnership, or HMRC have told you that you need to submit a tax return, you will generally require a UTR. Businesses such as limited companies and partnerships also require a UTR to manage their tax affairs with HMRC.

There are different registration processes depending on your circumstances, and delays can occur if applications are not completed correctly.

At ad+ we understand that this can be confusing, and we are always here to guide our clients through the process. We’ll help ensure the correct method is followed, the right information is submitted, and we’re always on hand to answer any questions along the way.

Once you have registered, HMRC will issue your UTR and send it by post. The sections below explain when you need a UTR, how to apply for one, and where to find it once it has been issued.

When Do You Need a UTR?

You may need a UTR if you:

• Are self-employed and need to register for Self Assessment
• Become a partner in a partnership
• Need to complete a Self Assessment Tax Return (SATR)
• Register a limited company for Corporation Tax
• Receive income that must be reported to HMRC outside of PAYE

How Long Does it Take to Receive a UTR?

It is important to register as soon as possible when you become liable for tax, as it can take several weeks to obtain a UTR.

Once you have registered with HMRC, your UTR is usually sent by post within 10 working days if you are in the UK. If you are registering from outside the UK, it may take longer.

It is important to ensure that HMRC holds the correct address for you, as your UTR will be sent to your registered address.

How to Apply for a UTR

Depending on your circumstances, there are different methods for obtaining a UTR.

Self-Employed Individuals

If you are self-employed, you will need to register for Self Assessment with HMRC.

• Visit the HMRC Self Assessment registration page.
• Sign in to your Government Gateway account. If you do not already have one, you will be able to create one from here.
• Follow the registration process and input your personal and business details.
• Submit your application.

Once your application has been processed, HMRC will send your UTR to your home address.

Limited Companies

When a limited company is incorporated, HMRC is usually notified automatically by Companies House and will issue a UTR to the company’s registered office address.

If you have not received your UTR within 3-4 weeks of incorporation, you will need to contact HMRC directly to request this.

Partnerships

• Register the partnership for Self Assessment.
• Provide details of all partners.
• Submit the registration to HMRC.

HMRC will then issue a UTR for the partnership and separate UTRs for the individual partners where required.

Where Can You Find Your UTR?

If you already have a UTR but cannot locate it, you may find it in the following places:

• Previous tax returns
• HMRC letters and notices
• Your online HMRC account

If you are unable to find your UTR, you can contact HMRC and request that it is reissued.

How to Request HMRC to Resend Your UTR

The process for requesting a copy of your UTR depends on your circumstances.

Self-Employed Individuals

Option 1: Call HMRC

• Call HMRC on 0300 200 3310.
• Have your National Insurance number and personal details ready for security checks.
• Inform the agent that you require a letter reminding you of your UTR.
• HMRC will then post this to your home address, usually within 10 to 15 days.

Option 2: Write to HMRC

• Write a letter outlining your request for a UTR reminder.
• Include your full name, current address, previous address (if recently moved), date of birth, and National Insurance number.
• Send the letter to:

Self Assessment
HM Revenue and Customs
BX9 1AS
United Kingdom

HMRC will then post the reminder to your home address. Using this method, it typically takes between 3 – 4 weeks to receive your UTR.

Limited Companies

Option 1: Request Online

• Go to https://www.tax.service.gov.uk/ask-for-copy-of-your-corporation-tax-utr
• Enter your 8-digit Company Registration Number (CRN). If you do not know this, you can find it by searching for your company on the Companies House register.
• Enter your company name exactly as it appears on the Companies House register.
• Submit the request.

HMRC will then issue a copy of your UTR and send it to your company’s registered office address.

Option 2: Call HMRC

• Call HMRC on 0300 200 3410.
• Have your company details available for security checks.
• Ask the agent to issue a reminder of your UTR.

HMRC will then post the reminder to your registered office address, usually within 10 -15 days.

Partnerships

Please note that only the nominated partner can request a copy of a partnership UTR.

Option 1: Call HMRC

• Call HMRC on 0300 200 3310.
• Have the partnership details ready, including the partnership name and the nominated partner’s personal details for security checks.
• Inform the agent that you require a letter reminding you of the partnership’s UTR.
• HMRC will then post this to the partnership’s registered address, usually within 10 to 15 days.

Option 2: Write to HMRC

• Write a letter outlining your request for a partnership UTR reminder.
• Include the partnership name, current registered address, previous address (if recently changed), and details of the nominated partner.
• Send the letter to:

Partnerships
HM Revenue and Customs
BX9 1AS
United Kingdom

HMRC will then post the UTR reminder to the partnership’s registered address. Using this method, it typically takes between 3 and 4 weeks to receive the partnership UTR.

Need Help Getting a UTR?

If you need assistance registering with HMRC or obtaining a UTR, our team at ad+ can help. We’ll guide you through the registration process, ensure everything is submitted correctly, and help you understand your ongoing tax obligations.