What is a UTR and where do I find it?

In short: A UTR (Unique Taxpayer Reference) is a 10-digit number HMRC uses to identify a taxpayer. Your company UTR arrives by post within a couple of weeks of the company being registered, printed on HMRC's first letters — most notably the "Notice to deliver a Company Tax Return" (form CT603). You need it to file your CT600 (GOV.UK). It is different from your personal (Self Assessment) UTR.

What is a UTR?

A UTR is a 10-digit Unique Taxpayer Reference that HMRC assigns to identify a taxpayer — either a person or a company. It never changes, it is unique to that taxpayer, and HMRC quotes it on the letters and returns relating to that tax. Sometimes it appears with a "K" on the end on older correspondence; the number itself is the 10 digits.

Where do I find my company UTR?

Your company UTR is printed on the letters HMRC sent when your company was set up for Corporation Tax, which usually arrive at your registered office within about two weeks of incorporation. Look for it on:

• The "Notice to deliver a Company Tax Return" (form CT603).
• HMRC's "Information to help complete your Company Tax Return" letter (CT41G, historically).
• Most other HMRC letters about your company's Corporation Tax.
• Inside your HMRC online business tax account, under Corporation Tax.

It is labelled "Unique Taxpayer Reference" or "UTR" and is the only 10-digit number on the letter.

What's the difference between a company UTR and a personal UTR?

They are two separate UTRs for two separate taxes. A company UTR identifies the limited company for Corporation Tax and is used on the CT600. A personal UTR identifies you as an individual for Self Assessment (Income Tax). If you're a director who also files a personal tax return, you'll have both — and you must use the company one on the company's return, not your own.

What if I've lost my company UTR?

If you can't find it, sign in to your HMRC online business tax account — the company UTR is shown under the Corporation Tax section. If you don't have online access, you can ask HMRC to post your company's UTR to the company's registered office address using the GOV.UK "find a lost UTR" service. HMRC will only send it to the registered office on record, which protects it from going to the wrong person.

Do I need my UTR to file a CT600?

Yes. The company UTR is one of the details HMRC requires to accept a Company Tax Return, so you cannot file your CT600 without it (along with your Government Gateway login and your company registration number). If you're getting ready to file, see what a CT600 is and how to file one and how to file a CT600 yourself.

Frequently asked questions

How many digits is a UTR?

A UTR is 10 digits. You may sometimes see it written with a trailing "K" on older HMRC letters, but the reference itself is the 10-digit number.

Is a UTR the same as a company registration number (CRN)?

No. The CRN is issued by Companies House to identify the company on the public register (often 8 characters). The UTR is issued by HMRC to identify the company for tax. You need both to file, and they are different numbers.

How long does it take to get a company UTR?

HMRC normally posts the UTR to your registered office within about two weeks of the company being registered for Corporation Tax. If it hasn't arrived, you can request it through the GOV.UK "find a lost UTR" service.

Can I get my UTR by phone or email?

For security, HMRC will not give a company UTR out over the phone or by email — it posts it to the company's registered office. Your quickest route is usually your HMRC online business tax account.