A company Unique Taxpayer Reference, or UTR, 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 a few days of company formation, HMRC will send a letter (Form CT41G) 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.
Your unique taxpayer reference will also be printed on all other forms of official correspondence from HRMC, including the ‘Notice to deliver a Company Tax Return’.
What information must I send to HMRC when I receive my company’s Unique Taxpayer Reference?
Form CT41G contains information about Corporation Tax and other tax requirements for new limited companies.
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. At this time, you must provide HMRC with the following information:
- Date your business started trading
- Company name and company registration number (CRN)
- Main address where business activities are conducted
- Type of business activities carried out
- Date your annual accounts will be made up to
This information can be delivered online and it 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 complete the relevant section of form CT41G and return it to your local Corporation Tax office.
If and when you start trading, you will have to provide HMRC with the above information within 3 months. You cannot download form CT41G, so you should keep it safe until you need to use it.
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 to 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.