Understanding how to get a UTR number is crucial if you’re starting a new journey as a self-employed individual or running a business in the UK. A UTR, or Unique Taxpayer Reference, is a 10-digit number issued by HMRC that identifies you for tax purposes.
Without it, you cannot file a Self Assessment tax return, which is mandatory if you’re earning income outside of PAYE employment. This guide provides clear, professional, and actionable steps for first-time applicants in the UK.
What Is a UTR Number?
A Unique Taxpayer Reference number is used by HMRC to manage tax records for individuals and businesses. It plays a key role in the Self Assessment process. Every time you submit a tax return, make a tax payment, or communicate with HMRC, your UTR is required. It’s a personal and confidential number, used solely for tax identification purposes in the UK.
If you’re working for yourself, earning rental income, or running a limited company, having a UTR is not just helpful it’s legally required. It’s sent to you after you register for Self Assessment and is included in official letters from HMRC, such as the SA250 “Welcome to Self Assessment” letter.
Who Needs to Apply for a UTR Number in the UK?
Anyone earning income outside traditional employment may need to apply for a UTR. This includes people who are self-employed, sole traders, company directors, landlords, and contractors. Even if you only do a small amount of freelance or side work, if the income needs to be declared to HMRC, you’ll require a UTR. If HMRC hasn’t already sent you one, you must take action to register and request it.
How Do You Register for Self Assessment to Get a UTR Number?
Registering for Self Assessment is the official way to obtain a UTR number. Here’s how you can do it:
Step-by-step Guide:
- Visit the HMRC website: Go to gov.uk/register-for-self-assessment.
- Create a Government Gateway account: This will give you secure access to HMRC services.
Choose your registration type:
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- Self-employed or sole trader
- Not self-employed (e.g., landlord, investor)
- Registering a partnership or company
Provide your details:
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- Full name
- Date of birth
- National Insurance number
- UK address
- Nature of your work
Submit your application
Within 10 working days, HMRC will send your UTR number by post.
Can You Apply for a UTR Number Online?
Yes, the most convenient way to apply for a UTR number is online through the HMRC website. After registering for Self Assessment, HMRC will send your UTR to your registered address.
For UK residents, this generally takes around 10 working days. If you’re living abroad, it may take up to 21 days. You won’t receive the UTR by email or phone due to security policies it will always come by post. Make sure your address is current and correctly entered during the application process.
What Are the Common Mistakes When Applying for a UTR Number?
Many applicants experience delays due to avoidable mistakes. One of the most common issues is providing incorrect information such as a misspelled name or an outdated address. Some people apply more than once, unaware they may already have a UTR issued in the past.
Another issue is selecting the wrong registration type, such as choosing the self-employed option when registering a company. These errors can result in confusion and delay, so it’s vital to carefully follow HMRC’s instructions during registration.
How Can You Check If You Already Have a UTR Number?
Before applying, it’s wise to check whether you already have a UTR. If you’ve ever filed a tax return or registered as self-employed, HMRC may have issued one already. You can look for your UTR on previous HMRC correspondence such as tax return letters, the SA250 form, or payment reminders.
Alternatively, by logging into your Personal Tax Account on the HMRC website, you can check your profile and view your UTR. If you’re still unsure, HMRC’s helpline can assist, but they won’t give the number over the phone they will send it by post for security reasons.
What Should You Do If You Lost Your UTR Number?
Losing your UTR number doesn’t require you to reapply. Instead, you can retrieve it through your HMRC online account or by reviewing any previous tax correspondence, such as the SA250 welcome letter or old Self Assessment forms. If necessary, you can request a reissue from HMRC, and they’ll send your UTR to your registered address. It’s a good idea to store it securely once recovered, as you’ll need it for all future dealings with HMRC.
If you’re unable to access your online account, contacting HMRC directly via their helpline is another option, though for security reasons they will only post the UTR to your address. Delays may occur if your contact details are outdated, so it’s important to keep your personal information up to date. Once retrieved, consider saving your UTR in a secure digital or physical location for easy access during tax season.
What Happens After You Get Your UTR Number?
Once your UTR number arrives, you’re officially registered for Self Assessment. From this point forward, HMRC will expect an annual tax return from you. The tax year ends on 5 April, and your return must be submitted by 31 January the following year. Alongside filing, you must also pay any tax owed.
If your tax bill is over £1,000, HMRC may ask you to make payments on account, which are split between January and July. Failing to file or pay on time can result in penalties, so it’s vital to meet deadlines and keep accurate financial records.
Is a UTR Number the Same as a Tax Identification Number in the UK?
The UTR is often considered the UK’s version of a Tax Identification Number (TIN), especially for international tax purposes. However, within the UK, the TIN can refer to other identifiers as well.
The UTR is specifically linked to Self Assessment, while the National Insurance number is used for employment and social security. For tax matters, particularly income tax, your UTR is the number HMRC uses to track your obligations and filings.
Do Limited Companies and Partnerships Need a UTR Number Too?
Yes, when a limited company or partnership is formed, HMRC automatically issues a separate UTR for the business. This is different from the personal UTR issued to the company director or business owner.
The business UTR is required when filing the company’s tax returns, and it’s typically sent within a few weeks after Companies House confirms the business has been incorporated. It’s essential to keep both your personal and business UTR numbers secure, as both will be needed in different parts of the tax process.
Can You Get a UTR Number Without a National Insurance Number?
Although a National Insurance number is usually required to apply for a UTR, there are exceptions. Individuals without a NI number such as recent arrivals to the UK may still be able to apply by submitting additional documentation. HMRC might request identity proof such as a passport, visa, or utility bill.
These applications are often processed manually and may take longer, so applicants should allow extra time and be prepared to provide supporting evidence.
Comparison – UTR Number Application Methods
| Application Method | Timeframe | Eligibility | Required Details |
| Online via HMRC | ~10 days | UK residents | NI number, date of birth, address |
| By Phone | 10–15 days | Special cases | Identity verification |
| By Post (SA1 Form) | 15+ days | Non-digital applicants | Completed form, ID documents |
Conclusion
Obtaining a UTR number is one of the first and most important steps when starting a business or earning income outside employment in the UK. It’s the key that unlocks access to HMRC’s Self Assessment system and ensures your tax affairs are recorded correctly.
Applying early helps avoid processing delays, reduces the risk of penalties, and keeps you compliant with UK tax law. Whether you’re a new freelancer, landlord, or setting up your first company, having your UTR in place gives you peace of mind and a solid foundation for your financial responsibilities.
FAQs About Getting a UTR Number in the UK
What documents are required to get a UTR number?
You generally need your National Insurance number, UK address, and personal details. If you’re new to the UK, additional ID like a passport or visa may be required.
Can I get a UTR number if I don’t live in the UK?
Yes, non-residents can apply if they’re earning taxable income from UK sources. The process may take longer, and HMRC may request additional information.
Is the UTR number permanent?
Yes, your UTR number stays with you for life. It doesn’t change, even if your business stops and starts again later.
How long does it take to receive a UTR number after registration?
Typically, it takes around 10 working days within the UK and up to 21 days if you’re abroad.
Do I need a UTR number if I have a limited company?
Yes. The company will receive its own UTR from HMRC. Directors also need personal UTRs for their own Self Assessment returns.
Can I apply for a UTR number over the phone?
Only in special cases. HMRC prefers online or postal applications. If applying by phone, identity verification is mandatory, and you’ll still receive the UTR by post.
What happens if I don’t get a UTR number on time?
Without a UTR, you can’t file a Self Assessment return. This can result in penalties for late registration and non-compliance.