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. HMRC sends your company UTR to the company by post after the company is registered; if it hasn't arrived 15 working days after registering, you can request it online (GOV.UK: Add Corporation Tax to your business tax account). It is then printed on HMRC's Corporation Tax letters, and you need it to file your CT600. 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.

Don't confuse it with a payment reference: HMRC builds payment references from the UTR plus extra characters — a Corporation Tax payment reference is 17 characters long (GOV.UK: pay Corporation Tax) — but the UTR itself is just the 10 digits.

Where do I find my company UTR?

HMRC posts the company UTR to the company after it is registered, and GOV.UK says you can find it on any letter from HMRC about the company's Corporation Tax (GOV.UK: Add Corporation Tax to your business tax account). If you have online access, the company's HMRC business tax account is usually the quickest place to look. Work through these places in order.

Step 1: Check the letter HMRC sent after registration

Find the letter HMRC sent after the company was registered — it gives the company UTR. HMRC posts it to the company, so look in the company's post rather than your personal tax papers. On this and other HMRC letters the number is usually labelled "Unique Taxpayer Reference" or "UTR". If that letter hasn't arrived 15 working days after registering the company, you can request the UTR online (Step 4).

Step 2: Look on other HMRC Corporation Tax letters

Check the "Notice to deliver a Company Tax Return" (form CT603) and most other HMRC letters about the company's Corporation Tax. The CT603 is not one of the first letters: HMRC issues it automatically about a month after each accounting period ends (HMRC manual COM130130), so a new company won't have one until its first period is over.

Step 3: Sign in to your HMRC online business tax account

If you have online access, sign in to the company's HMRC online business tax account: the company UTR is shown under the Corporation Tax section. This is usually the quickest place to look, because it doesn't depend on finding a letter. If you don't have online access, or the UTR isn't there, move on to requesting it.

Step 4: Request the UTR online if you still can't find it

Use HMRC's service to ask for a copy of the company's UTR online. HMRC posts it to the company's registered address as shown at Companies House, which protects it from going to the wrong person, so don't expect it by email. Make sure someone can collect post at that address, and check the registered address is up to date before you ask.

Step 5: Confirm it is the company's 10-digit UTR

Check the number is 10 digits and belongs to the company. A longer reference is probably a payment reference built from the UTR — a Corporation Tax payment reference has 17 characters. A personal (Self Assessment) UTR is yours, not the company's, and the CRN from Companies House is a different number again. You have the right one when a 10-digit number labelled UTR appears on HMRC's Corporation Tax correspondence for the company.

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

A company UTR and a personal UTR are two separate references 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, ask HMRC for a copy of the company's UTR online and HMRC will post it to the company's registered address.

Posting it to the registered address as shown at Companies House protects it from going to the wrong person, so check that address is up to date before you ask.

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. You also need your Government Gateway login and your company registration number (CRN), which is a different number from the UTR.

If you're getting ready to file, see what a CT600 is and how to file one and how to file a CT600 yourself, or take the 30-second check to see whether Taxley fits your company.

Frequently asked questions

How many digits is a UTR?

A UTR is 10 digits. If you're looking at a longer reference, it's probably a payment reference built from the UTR — a Corporation Tax payment reference has 17 characters — so use just the 10-digit UTR on the CT600.

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 posts the UTR to the company after it is registered. GOV.UK says that if you haven't received it 15 working days after registering your company, you can request it online (GOV.UK: Add Corporation Tax to your business tax account).

Can I get my UTR by phone or email?

Don't expect it by email. HMRC's online request service posts the UTR to the company's registered address shown at Companies House (GOV.UK: Find your UTR number). If you already have access, your HMRC online business tax account is usually the quickest place to look.