Starting a company involves absorbing a great deal of new information, and it’s easy to overlook small but crucial details, such as your unique taxpayer reference (UTR).
But what exactly is a UTR, and why is it important?
This article will cover what a UTR is, how to obtain one for your limited company, how to register for corporation tax, where to find your company’s UTR, whether you can use a personal UTR for a company, and tips on keeping your UTR safe.
Key takeaways
- A unique taxpayer reference is a permanent, 10-digit number issued to every limited company by HMRC. You must use it for Corporation Tax registration, payment and filing returns.
- Your company’s UTR is delivered via letter to your registered office address within 15 days of incorporation.
- You can find it on any HMRC correspondence with your company, or request it online if you lose it.
What is a Unique Taxpayer Reference (UTR)?
A Unique Taxpayer Reference (UTR) is a code used by HMRC to identify a business or individual for all tax-related purposes, such as filing tax returns, making payments, and matching records. It consists of a 10-digit number, which is issued by HMRC to all newly registered limited companies or self-employed individuals.
- Support for entrepreneurs: Here’s where to start
- 10 overlooked money-saving tips for small businesses in 2026
- Confused about Making Tax Digital for Income Tax? You’re not alone
Your UTR never changes. But each year, you need to add seven more letters and figures to it to create your Corporation Tax reference, as described on the Pay your Corporation Tax explainer page. For example, your permanent UTR might be 1568927158, but your payment reference for the year might be 1568927158-A00127A.
How to get a UTR for your limited company
If you register your company online, Companies House will automatically inform HMRC, who will then send a letter to your company’s registered office address.
This correspondence will contain your company’s UTR and should arrive within 15 days of your company formation, or longer if you live overseas. It will also include details about the tax office you’ve been assigned to, and instructions on how to register for Corporation Tax.
How long will it take if I’m based overseas?
The processing times for issuing UTRs can vary depending on factors such as the season or the volume of applications being processed.
If you’re based overseas, it can take several weeks to receive your number, so plan to ensure that you have it by the time you need it. Using a company formation agent like 1st Formations, which provides a London business address with same-day mail forwarding, will help you obtain the number as quickly as possible.
How to register your company for Corporation Tax
Your limited company must register with HMRC to pay Corporation Tax within three months of starting business activities. This includes buying, selling, advertising, employing someone, or even renting an office. Is your company not trading yet? You may still need to register with the tax office. If you don’t do this in time, HMRC may issue a penalty, even if your company hasn’t earned income yet.
When registering online with Companies House, companies are usually set up for Corporation Tax automatically, unless the company is dormant. However, companies that register by post, through an agent, or using third-party software will need to separately add Corporation Tax services to their business tax account.
Where to find your company’s UTR
You will see your UTR printed on the letter HMRC sends after company registration. It also appears on other correspondence, such as Company Tax Return notices and payment reminders.
If you’ve already registered a business tax account and attached the UTR to your profile, you should also be able to find it there.
If you can’t find this number on any documents or online, or didn’t receive it 15 working days after registering your company, you can request it online. HMRC will post it to your company’s registered office address, so ensure this address is up to date on Companies House first; otherwise, the letter may not reach you.
Can I use my personal UTR for my company?
It’s easy to confuse your personal UTR – used for Self Assessment – with your company’s UTR. But they’re completely different. You cannot use that personal number for your limited company.
When your company formation is approved, your business becomes a distinct legal entity that needs its own unique taxpayer reference, so you must keep the two separate. Use your personal UTR only when you file Self Assessment tax returns and pay Income Tax and National Insurance on your personal income.
Common mistakes with company numbers
Two potential errors are confusing your company UTR with your company registration number (CRN) or VAT registration number (VRN).
UTRs have 10 digits, but CRNs have either eight numbers (such as 12345678) or a combination of letters and numbers (such as AA123456), depending on the type and location of the company in the UK.
VRNs comprise two letters (GB for Great Britain or XI for Northern Ireland) followed by nine digits. You’ll only have a VRN if your company is registered for VAT.
Step-by-step recap: Getting a UTR and registering for Company Tax
| Step | Action | Details |
|---|---|---|
| 1 | Register your company | Incorporate your limited company online, by post, or through a company formation agent such as 1st Formations. |
| 2 | Wait for HMRC notification | Companies House automatically informs HMRC, which will send your UTR by post. |
| 3 | Receive your UTR | HMRC will send a letter containing your 10-digit UTR to your registered office address. |
| 4 | Set up your business tax account | Go to gov.uk to create a Government Gateway ID and business tax account. |
| 5 | Register for Corporation Tax | Add Corporation Tax services to your account within three months of starting business activities. |
| 6 | Keep your UTR safe | Store your UTR securely for future tax filings and correspondence. |
| 7 | Request a lost UTR | If you have not received or misplaced your UTR, you can request a replacement online using your company name and registration number. |
Keep your UTR (and other key accounts) safe from day one
Your UTR is one of many items of information you’ll receive when you set up a company. Other items include your government Gateway ID, company registration number, and VAT number if you’re VAT registered. Losing or forgetting these numbers can create an organisational headache. For this reason, keep them in a safe but accessible place to stay on top of your admin as your business gets up and running.
Need help forming your company and applying for Corporation Tax? Our company formation services include everything you need to get started. This includes clear steps to receive your UTR.
Join The Discussion
Comments (26)
I am having a cheque sent to me from Syria by the US army and they are asking for my UTR number where can I find this number
Dear Julie,
Thank you for your kind comment. I hope that you are well.
In relation to your comment, unfortunately, we would be unaware of the situation in full. In terms of who made the request, you would need to reach out to them directly so they can provide clarity on this matter.
We apologise that we were unable to assist directly with this situation.
Should you have any future queries, please do not hesitate to get in touch.
Kind regards,
The 1st Formations Team.
Love it
Fantastic to hear!
We are so pleased you loved our recent blog.
What other topics would you be interested in learning about?
Kind regards,
The 1st Formations Team
Thanks for the article! This UTR number knowledge will be helpful for my own professional UK accountants business.
Thank you for your comment!
Yes, the UTR is a very important aspect for all companies.
We are glad you found this article useful.
Kind regards,
The 1st Formations Team
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