A company’s UTR number (Unique Taxpayer Reference), is a distinct 10-digit number that HMRC issues to all new limited companies. These UTRs are used to identify companies for all tax-related purposes.
You should keep a note of the Unique Taxpayer Reference because you will need it when you register for business taxes, file tax returns, and pay Corporation Tax.
How do I get a Unique Taxpayer Reference for my limited company?
Companies House will notify HMRC about your company’s existence when it is incorporated. There is no need to contact HMRC yourself at this stage.
Within 14 days of company formation, HMRC will send a letter to your registered office address with your company’s Unique Taxpayer Reference. It will be printed next to a heading like ‘UTR’, ‘Tax reference’ or ‘Official use’. The letter will also explain how and when to register for business taxes.
How do I tell HMRC my company is now active?
When you start trading, you will need your Unique Taxpayer Reference to register as ‘active’ for Corporation Tax. This should be done within 3 months of starting any kind of business activity.
The most straightforward way to do this is to use HMRC’s online registration service.
Before you start, you will need your Government Gateway user ID and password, and of course your 10-digit UTR number. You can also apply by post and your letter should be signed by a company director or the company secretary and include the following information:
- Company name and company registration number (CRN)
- Principal address where business activities are conducted
- The name and home address of all company directors
- Type of business activities carried out
- Date your business started trading
- Date your annual accounts will be made up to
This information will enable HMRC to work out your accounting period and deadlines for paying Corporation Tax and delivering company tax returns.
If your company is dormant, you should inform your local Corporation Tax office by phone or letter.
Where can I find my company’s UTR?
Your Unique Taxpayer Reference is printed on the letter you receive from HMRC shortly after registering your limited company and is available within online services.
An example of what a UTR number looks like is: 6347810152. There can also be a number appended to the end in some instances.
It will also be displayed on all other forms of official correspondence from HRMC, including the ‘Notice to deliver a Company Tax Return’ and payment reminders.
What if I cannot find my company’s UTR?
You can ask for a copy of your limited company’s UTR online using the GOV.UK website and HMRC will send it to you by post to the company’s registered office address as displayed at Companies House.
Please note, you will require to know your company registration number and registered company name before starting the process.
Can I use my own Unique Taxpayer Reference number as my company’s UTR?
Personal UTRs are issued by HMRC to anyone who is registered for Self Assessment. These are completely different from the Unique Taxpayer Reference numbers issued to companies, so you cannot use your own UTR for your company.
As soon as your company formation application has been approved, your business exists as an entirely separate legal entity. This means that it requires its own Unique Taxpayer Reference.
Your personal UTR can only be used by you as an individual when you file Self Assessment tax returns and pay Income Tax and NIC on your personal income.
Join The Discussion
Comments (20)
Hi i am currently in full time employment but looking for a possible change in jobs OR possibly take on an extra job. I have been told i need to apply for a UTR number and CSCS card. Will this effect my current Tax code as i am not certain that i will do the new job yet.
Dear Stuart,
Thank you for your message.
We are not accountants so cannot advise on matters such as this and would advise that you seek specific advice from an appropriate professional.
Best regards,
1st Formations Team.
What’s the difference btw a Self employed UTR and a Limited Company UTR.
I am currently subcontracting for a company but have a Limited Company UTR, do they still deduct 20% or is that done by my company?
Regards
Mark
Dear Mark,
Thank you for your message.
We are not accountants so cannot give specific advice but the difference in UTR numbers is that the Self Employed UTR Number is for you as an individual whereas the Limited Company UTR is for your company and would cover the work carried out by everyone involved in the company.
Best regards,
1st Formations Team.
I have just started my own company and started work I am due to be paid money next week I have given the payroll department my company utr number and they have told me that it doesn’t seem to be registered with hmrc and as I am not registered they can only charge me 30 percent tax instead of 20 percent tax how do I register it what do I have to do next
Dear Chris,
We are not accountants so cannot advise on the registration process. What can happen on occasions is that people give their own personal UTR Number which is not the same as your company’s UTR so if that is the case this may be the problem. If this is not the problem then I would advise that you speak to an accountant for some advice.
Best regards,
1st Formations Team
I have a UTR and I am now looking to work in Sardinia for the summer.
For them to pay me do I need to set myself up as a separate company or can they pay me and I give them my own UTR?
Dear Malin,
The payment will depend on whether you are being employed or working as a sole trader or under the auspices of a company as to what they will require. The business you are working for in Sardinia will need to guide you as to what they require from you. I would advise agreeing this in advance as if there are issues then you may have difficulty getting paid on time.
Best regards,
1st Formations Team
Do u need a business account for self assessment utr or can u use ur original bank account?
Dear Colin,
There are no requirements to hold bank accounts for any type of business however if you were to use a personal account for business purposes, this may be outwit the Terms and Conditions set by your bank for your account. I would advise that you check the Terms before making any decision.
Best regards,
Rapid Formations Team
Hi!
I’ve decided to wind up my limited company and continue as a sole trader. I have a utr but presumably this refers to the company. Do I need to inform HMRC to obtain a new utr for myself as an individual?
Regards
Dear Martyn,
I would note that the company will have its own UTR number but you as a director will have our own UTR if you have filed tax returns with HMRC for yourself. You will be able to trade going forward using the UTR you have for yourself.
Best regards,
Rapid Formations Team
How can I view my Company UTR online because I am anywhere near my Company documents?
Dear Geoffrey,
You can only view your company UTR online if you have logged into your online account. If you do not have the online access details or have not set up an account then you will not be able to see the UTR number. There is no method of retrieving the UTR online or by telephone, you would either need to wait until you have the company documents or call HMRC to get them to post out a new UTR number but they will usually only post the number to the Registered Office unless you can get them to agree otherwise.
Best regards,
1st Formations Team
I’ve own a uk company, and is going to open a company bank account.
They company asks for a UTR number of my company.
Can I give the UTR number to bank? What are they using for?
Dear Stickan,
You can give your UTR number to your bank, that is not an issue. I do not know why the bank would ask for this number but I would suggest it poses no risk to you for them to have it.
Best regards,
1st Formations Team
Ive opened a limited company my employer wont pay me until they have my utr number why do they need that its not cis
Dear Geoff,
Thank you for your message.
We cannot say why the payments are being withheld from you because of the UTR, it must be the rules that this company imposes upon those whom they enter into business with.
Best regards,
1st Formations Team
Its almost three weeks since incorporation I have not received my UTR yet? I thought they were issued within 21 days???
Hi Mike,
In most cases, company UTRs will be issued by HMRC within this timeframe. I would therefore advise contacting the Corporation Tax enquiries helpline: https://www.gov.uk/government/organisations/hm-revenue-customs/contact/corporation-tax-enquiries
Best wishes,
Rachel