Thinking of going self-employed or starting a business in the UK? You’ll need more than just ambition you’ll need a Unique Taxpayer Reference (UTR) number.
A UTR number is a critical part of navigating the UK tax system. Issued by HMRC, this 10-digit identifier allows individuals and businesses to submit Self Assessment tax returns, register for Corporation Tax, and ensure they remain compliant with legal obligations. Without it, managing income from self-employment, freelance work, property rentals, or company dividends becomes not only difficult but risky.
This guide explains how to get a Unique Tax Reference number in the UK, who needs it, the step-by-step application process, and what to expect after receiving it. Whether you’re just starting out or need clarity on HMRC procedures, this article walks you through the complete process with practical insights and clear answers.
What Is a Unique Taxpayer Reference (UTR)?
A Unique Taxpayer Reference (UTR) number is a 10-digit identifier issued by HM Revenue and Customs (HMRC) to individuals and businesses in the UK who are required to file tax returns. It plays a vital role in managing tax affairs, particularly for those who fall under Self Assessment.
A UTR number is not the same as a National Insurance (NI) number or a company registration number. It is solely used to track your tax records. For anyone earning income outside of PAYE employment such as the self-employed, landlords, company directors, or those with foreign income a UTR is essential to legally declare and manage income through HMRC.
Who Needs a UTR Number in the UK?
Not everyone in the UK requires a UTR number. It’s primarily issued to those who need to interact directly with HMRC regarding self-assessment tax. Here are some common categories of people who require a UTR:
- Self-employed individuals and sole traders
- Freelancers and contractors (especially those working through platforms like CIS – Construction Industry Scheme)
- Landlords earning rental income
- Company directors and limited companies
- Individuals with foreign income or complex tax situations
In short, if HMRC expects you to submit a Self Assessment tax return, you will need a UTR number.
How Can You Register with HMRC to Get a UTR Number?
To obtain a UTR number, registration with HMRC for Self Assessment is required. This is typically done online through the Government Gateway, which is the UK’s official online service for tax-related processes.
Registration Process Overview
Step 1: Create a Government Gateway account at GOV.UK
Step 2: Choose the appropriate registration type (Self Assessment for individuals or Corporation Tax for companies)
Step 3: Provide all required personal or business details, including your National Insurance number (if applicable)
Step 4: Submit the registration form to HMRC via the online portal or post (if applicable)
Step 5: Wait to receive your UTR number by post, typically within 10 working days
Registering as early as possible ensures you receive your UTR in time to file your Self Assessment tax return before the HMRC deadline.
Can You Apply for a UTR Number Online or by Post?
HMRC offers both digital and paper-based options for applying for a UTR number.
Online Application
The quickest method is through the GOV.UK Self Assessment portal. After creating a Government Gateway account, applicants follow prompts to register and submit their details electronically.
Postal Application
Alternatively, you can download and complete form SA1, which is available on the GOV.UK site. This form must be posted to HMRC, and while it’s a valid method, it typically takes longer than applying online.
What Information Do You Need to Apply for a UTR Number?
Applying for a UTR number requires several personal and business details to ensure HMRC can correctly register your tax status.
Required Information Table
| Information Type | Examples |
| Personal Details | Full name, date of birth |
| National Insurance | NI number (if applicable) |
| Contact Information | UK address, email, phone number |
| Business Information | Business name, type of trade, start date |
| Income Details | Type of income (self-employed, rental, etc.) |
Providing complete and accurate details reduces delays in UTR processing.
How Long Does It Take to Receive Your UTR Number in the UK?
The processing time depends on the method of application and the accuracy of the submitted information.
Processing Time by Method
| Application Method | Estimated Timeframe |
| Online (Government Gateway) | 7–10 working days |
| Postal (SA1 Form) | 2–3 weeks |
| Company Registration | Up to 3 weeks after formation |
All UTR numbers are delivered by post, so applicants must ensure their address is correctly registered with HMRC.
How Do You Retrieve a Lost or Forgotten UTR Number in the UK?
Losing your UTR number doesn’t mean starting over. HMRC provides multiple ways to recover your UTR.
1. Log into your Government Gateway account – it will appear under your Self Assessment section.
2. Check previous correspondence – HMRC letters, tax return confirmations, or statements often include the UTR.
3. Contact HMRC – If needed, you can call or use the webchat service to retrieve your number after verifying your identity.
Keeping your UTR stored securely is important, as it’s used throughout your tax-related communications.
Is It Possible to Get a UTR Number Without a National Insurance Number?
While it is preferred to have a National Insurance number, HMRC allows exceptions for non-UK residents or new arrivals.
Applicants can complete the SA1 form manually and submit identification documents alongside a cover letter explaining the situation. HMRC may request further verification, including utility bills or proof of UK income.
This route may take longer, but it’s a valid method for those not yet fully integrated into the UK system.
What Is the Difference Between UTR for Individuals and Limited Companies?
UTR numbers follow the same 10-digit format but are issued under different contexts.
Comparison Table
| Type | Purpose | Issued When |
| Individual UTR | For self-employed or freelancers | Upon Self Assessment registration |
| Company UTR | For Corporation Tax reporting | After company incorporation |
Individuals may hold both types if they are self-employed and also manage a company.
What Should You Do After Receiving Your UTR Number in the UK?
Once the UTR number is received, it’s time to move forward with tax compliance.
1. Complete Self Assessment registration (if not already done).
2. Keep the UTR secure for future reference and use.
3. Prepare and submit your annual Self Assessment before 31 January each year.
Neglecting to use your UTR correctly could result in missed tax deadlines or penalties.
What Are the Common Mistakes to Avoid When Applying for a UTR Number?
One common issue is assuming that the UTR is created automatically. However, unless you proactively register, HMRC will not issue one.
| Mistake | Consequence |
| Using wrong NI number | Application delays |
| Incomplete business information | Application rejection |
| Applying too late | Risk of missing tax deadlines and penalties |
Being precise and timely during the process prevents these common setbacks.
How Can You Speed Up the HMRC UTR Application Process?
To streamline the process, always opt for online registration where possible and have all documents ready in advance.
Time-Saving Recommendations
- Use the Government Gateway instead of postal forms.
- Double-check all information before submitting.
- Avoid public holidays and weekends to prevent postal delays.
- Contact HMRC only after the standard processing window has passed.
Can You Use the Same UTR Number for Multiple Income Sources?
Yes, your Unique Taxpayer Reference (UTR) number remains the same even if you have multiple income streams, as long as they are tied to you as an individual. For example, if you’re both self-employed and earn rental income, you will only need one personal UTR for your Self Assessment return.
However, if you set up a limited company, HMRC will issue a separate Corporation Tax UTR for the business. This UTR is used exclusively for reporting and paying the company’s taxes, while your personal UTR continues to be used for your own earnings, such as dividends or freelance income.
It’s important to declare all income sources under the same Self Assessment if they fall under your personal tax responsibilities, ensuring full compliance and accurate reporting.
What Happens If You Don’t Apply for a UTR Number?
Failing to apply for a UTR number when you’re required to submit a Self Assessment can result in serious tax implications. HMRC uses the UTR to track your income and tax filings. Without it, you won’t be able to submit a Self Assessment return, which is mandatory for self-employed individuals, landlords, or those with untaxed income.
- Penalties for late registration or filing can start from £100 and increase the longer the delay.
- You may incur interest on unpaid taxes, especially if HMRC discovers undeclared income.
- Loss of eligibility for certain schemes, such as CIS for contractors, which require a UTR.
Registering as soon as you’re eligible ensures you avoid penalties and remain in good standing with HMRC. It also allows you to track, manage, and report your income correctly throughout the tax year.
Conclusion
The Unique Taxpayer Reference is more than just a number. it’s your identification within the UK’s tax system. Registering early, ensuring accurate information, and keeping your UTR secure will help you stay compliant and avoid unnecessary fines.
Whether you’re starting a business, beginning freelance work, or earning non-PAYE income, securing your UTR should be one of your first steps.
FAQs
Can I get a UTR number before I start working?
Yes, you can apply as soon as you decide to become self-employed or earn income outside employment.
Is my UTR number the same as my National Insurance number?
No, they are separate. Your UTR is used for tax purposes; your NI number tracks contributions.
How do I know if I already have a UTR number?
You can check past HMRC correspondence or log into your Government Gateway account to find out.
Can a non-resident apply for a UTR number in the UK?
Yes, with supporting documents and a UK address, non-residents can register for Self Assessment.
Will HMRC contact me after I apply for a UTR number?
Yes, they will send your UTR by post. Ensure your address is current to avoid delays.
Do I need a UTR number to pay tax?
If you are required to file a Self Assessment return, a UTR is necessary to do so legally.
What happens if I never register for a UTR but start earning?
Failure to register and report income can result in penalties and interest on unpaid taxes.