Is my company number the same as my tax number?

The company number you receive from Companies House is not the same as the tax number you receive from HMRC. You’ll be issued with various numbers and codes for your new company, so it’s important to know what these are and understand their different purposes. 

Your company number, or ‘company registration number’, confirms your company’s existence as a legally incorporated entity. Whereas your tax number is used to identify your company for tax-related purposes.

Both of these numbers are extremely important, and you’ll need to use them on many occasions throughout the life of your company. We explain them in detail below, including their different formats, the purposes they serve, and where to find them.

What is a company number?

A company number is officially known as a company registration number (CRN). Companies House issues a CRN to every new company immediately upon its incorporation. 

The number you receive is unique to your company. Its purpose is to identify your company and verify its legal existence whenever required. Your CRN will be displayed on your certificate of incorporation and all official correspondence you receive from Companies House. 

• A guide to the company registration number

The company registration number is a unique combination of 8 numbers or a combination of letters and numbers. The format differs depending on which part of the UK you incorporate in and the type of legal structure you set up.

Company numbers for limited companies 

• England and Wales – your CRN will consist of 8 numbers (e.g. 12345678)
• Wales only – your CRN will consist of 8 numbers 
• Scotland – the letters ‘SC’ followed by 6 numbers (e.g. SC123456)
• Northern Ireland – the letters ‘NI’ followed by 6 numbers
• Foreign companies establishing a place of business or branch in England and Wales – the letters ‘FC’ followed by 6 numbers
• Foreign companies in Scotland – the letters ‘SF’ followed by 6 numbers 
• Foreign companies in Northern Ireland – the letters ‘NF’ followed by 6 numbers

Northern Ireland companies registered before the partition of Ireland in 1922 are slightly different. Their CRNs contain only 7 characters—the letter ‘R’ followed by 6 numbers. 

Company numbers for incorporated partnerships  

• Limited liability partnership (LLP) – the letters ‘OC’ followed by 6 numbers
• Limited partnership (LP) in England and Wales – the letters ‘LP’ followed by 6 numbers
• Limited Partnership in Scotland – the letters ‘SL’ followed by 6 numbers
• Limited partnership in Northern Ireland – the letters ‘NL’ followed by 6 numbers

You can’t change your company number or request a new one. It remains the same for the entire time that your company exists. No other business will ever receive the same number, even after your company has been dissolved.

When will I use my company number?

You must provide your company number whenever you contact or submit information to Companies House. It will also be required by certain third parties you deal with, such as banks, lenders, suppliers, and service providers. 

Specifically, you will use your company registration number in the following situations:

• Filing and updating details on your annual confirmation statement
• Submitting annual accounts to Companies House
• Registering with HMRC for Corporation Tax and VAT
• Registering as an employer and enrolling for Pay As You Earn (PAYE)
• Reporting changes to your company’s details
• Filing a return of allotment of shares (Companies House form SH01) when issuing company shares
• Completing a stock transfer form when transferring existing shares from one person to another
• Issuing share certificates
• Appointing and removing directors and company secretaries
• Filing Company Tax Returns and PAYE reports to HMRC 
• Opening a business bank account
• Applying for business loans and supplier credit accounts
• Entering into any other type of contractual agreement through the company – e.g. with clients, suppliers, or service providers 

By law, you must display your company number on all forms of official business stationery. This includes websites, letterheads, emails, and promotional material. Doing so allows existing and prospective clients and suppliers to look up your company’s record on the public register at Companies House.

Where to find your company number

You will encounter your company number for the first time when Companies House approves your incorporation application. The number will be shown at the top of your certificate of incorporation. 

You should also find your CRN in the email you received from Companies House or your company formation agent confirming the successful incorporation of your new company.

Any letters Companies House sends you regarding your company will include this number as a reference. Additionally, you can find it alongside your company’s registered particulars and filings on the public register of companies. To view these details, simply look up your firm online using the Companies House search service. 

What is a tax number?

Your company tax number is officially known as a company Unique Taxpayer Reference (UTR). It’s also sometimes referred to as a Corporation Tax UTR.

His Majesty’s Revenue & Customs (HMRC), the UK tax authority, issues a company UTR to every new company shortly after incorporation. Its purpose is to identify your business for tax-related matters.

• Guide to Tax Identification Numbers (TINs) in the UK

Your company UTR will be included in the first letter you receive from HMRC at your registered office address. It will be printed at the top of the letter under the heading ‘Tax reference’ or ‘Reference’.

A UTR consists of 10 digits—for example, 1234567890. This unique number allows HMRC to locate and manage your company’s tax record, including verifying its tax status, identifying obligations and liabilities, and linking your Company Tax Returns and Corporation Tax payments to your company’s record. 

When will I use my company tax number?

You’ll use your company tax number on a regular basis throughout the life of your company. Here are some examples of when you need to provide it:

• Registering for Corporation Tax
• Telling HMRC that your company is dormant for Corporation Tax purposes 
• Registering for VAT
• Registering as an employer and enrolling for PAYE
• Paying your Corporation Tax bill
• Paying your VAT bill
• Filing a Company Tax Return
• Submitting a VAT Return
• Paying employees and directors through PAYE
• Sending PAYE reports 
• Telling HMRC about certain changes to your business 
• Contacting HMRC about anything else relating to your company

Unlike your company registration number, your company UTR is not a matter of public record. This number should remain confidential. You should only provide it to HMRC and individuals authorised to deal with your company’s tax affairs, such as your in-house finance team or your accountant.

Where to find your company tax number

You can find your company’s Unique Taxpayer Reference number on any official letter that HMRC sends to your registered office address. You’ll also find it by logging in to your HMRC business tax account. 

What happens if I can’t find my company UTR?

If you can’t locate your company tax number, you can ask HMRC for a copy of your Corporation Tax UTR. You’ll need to complete a short online request form and provide your company registration number and registered company name. HMRC will then post a copy of your company UTR to your registered address.

However, you can’t request a copy of this number in the following circumstances:

• you recently incorporated the company (your tax number should arrive at your registered address soon)
• your company has been officially closed, dissolved, or struck off and is no longer on the Companies House register
• you changed the company to a different type of structure, meaning that it’s no longer a registered company

For newly incorporated companies, UTRs usually arrive within 14 days of incorporation. If you’ve been waiting longer than this, you should call the Corporation Tax helpline on 0300 200 3410. 

An advisor can confirm whether a record has been set up for your company and if the letter containing your UTR has been issued. If necessary, they can re-issue the letter.

Is my company UTR the same as my Self Assessment UTR?

Your company UTR is not the same as the personal UTR you receive from HMRC when you register for Self Assessment as an individual. 

Whilst your personal UTR also comprises 10 numbers, it relates to your personal tax obligations through Self Assessment. It has nothing to do with your company’s business tax obligations. 

• Do I need to register for Self Assessment if I run a Ltd company?

Most company shareholders and directors have to register for Self Assessment to report dividend income from shares, directors’ loans, and certain other types of income. 

You need to provide your personal UTR when signing in to your Self Assessment online account, filing personal tax returns, and paying any personal tax you owe on income not taxed through PAYE.

Is my company tax number the same as my VAT number? 

Your company tax number is not the same as your VAT number. The UTR identifies your company for all tax-related matters, whilst your VAT number identifies it only for VAT purposes.

You need to register for VAT to receive a VAT number from HMRC. This means that not all companies will have one, but all companies will have a UTR – even if they are dormant or non-trading.

• VAT registration number – what you should know

Sometimes referred to as a ‘VAT registration number’, it comprises a unique combination of 9 numbers, sometimes with the prefix ‘GB’—for example, 123456789 or GB123456789. 

However, if your company is in Northern Ireland, and you sell or move goods between Northern Ireland and the EU, you’ll have a VAT registration number beginning with ‘XI’ rather than ‘GB’.

So, there you have it

We hope you now understand the difference between your company number and company tax number, the important purposes each serves, and where to find them.

If you have any questions, please post them in the comment section below, and we’ll respond as soon as possible.