Information Guide for Unique Tax Reference Numbers
Friend & Grant Accountants are committed to supporting our clients with a broad range of accounting and tax services. We work with a range of clients from Ambitious Start-ups, to Growing Businesses or Established Businesses and High Net worth Individuals to save tax, save time and protect wealth.
Our head of tax and chartered tax advisor Jan Friend has designed this handy guide for Unique Tax Reference Numbers which we hope you find useful.
Your Unique Tax Reference (UTR) is a 10 digit number that HMRC use to identify you or your business. Our guide covers both your Personal UTR for self assessment and your Company UTR for for Corporation Tax Purposes.
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Personal Tax / Self Assessment
When Do You Get a Unique Tax Reference (UTR) Number?
- When you have a requirement to submit a Self Assessment Tax Return, there can be many reasons for this. Our tax department can give help and advice on what, how and why.
- You must register by 5 October following the end of the first tax year for which you need to file a Self Assessment tax return. If you fail to do so by this deadline you could receive a penalty.
When you register with HMRC you are given a 10 digit number called a Unique Taxpayer Reference Number or UTR. It is unique to you and highly confidential just like your national insurance number.
At Friend & Grant we will complete this registration process for you and keep you informed every step of the way. Once you receive your UTR it is important to let us know what this is as we will need this to apply to HMRC for authorisation to act on your behalf with them.
Your UTR number is a highly confidential piece of information.
You should never give it to anyone unless you are sure that it is for the right reasons for example:
- You are a sub contractor and your contractor has requested it to confirm how much tax they should withhold; or
- They are a professional, such as an accountant with the authority to act on your behalf.
How to find your personal Unique Tax Reference UTR
You will find your UTR on any correspondence you have from HMRC as this is the way that HMRC identify you on their systems and access your personal information.
- This example shows a SA250 which is the letter issued by HMRC when you are first registered for self assessment.
Other correspondence from HMRC showing your UTR will include:
- Your HMRC Tax Return;
- HMRC Statement of Account;
- Payment Reminders or Late Payment Letters.
The HMRC App
Available on the App store for iOS and the Google Play Store for Android.
The first time you sign in you will need your Government Gateway user ID, if you don’t have one you can create one in the app. After your first sign in you can sign in via a 6 digit pin, your finger print or facial recognition.
Once set up you will be able to view your personal tax information including your UTR number, HMRC have a handy YouTube Video to show how you can view this.
You can also call HMRC on 0300 200 3310 and request your UTR number over the phone. Remember when you call HMRC you will need to confirm your identity. We can also call HMRC on your behalf. Either way, because of the confidential nature of your UTR number, HMRC will need to post your UTR number out to you. It can take up to 7 days to arrive.
You can find your UTR number online in your Government Gateway Account. This is your personal online account that you can set up with HMRC. When you login you will be able to see your tax returns, receive reminders and correspondence with HMRC.
Once logged in you will be able find your UTR number either:
- Within the Self Assessment section;
- The top right hand corner of your account summary.
Contact us for personal tax assistance
If you are a high net worth individual or property investor and need help with your personal tax return then please contact our helpful team by calling us on 01634-731390 or you can complete our online form and a member of our team will be in touch.
See what our clients are saying
“When it came to looking for an accountant to handle personal tax returns, I wanted to be able to deal with people that understood my needs and would provide the appropriate level of support. Fortunately I chose Friend & Grant and found them able to consistently provide excellent levels of professional service in a friendly manner. They have been responsive to any queries with clear advice.”
Unique Tax Reference (UTR) for a Company
Companies also have UTRs which allow identification of a company for Corporation Tax purposes.
When a company is incorporated Companies House automatically pass the details to HMRC who issue the company a UTR, usually within 14 days of the company being registered.
Friend & Grant can take care of the incorporation process for you, but the UTR will be sent to you because of the confidential nature of the reference.
The letter you will receive will look like the example above. The company’s UTR is the last 10 digits shown here in red. (Note – it is not in red on the letter you receive).
If this does not arrive, or the information is lost, you can request your company’s UTR online.
Once the UTR has been issued, your 10-digit UTR will be on all letters from HMRC and within online services.
Contact us for business tax assistance
If you are setting up in business and need help with your personal tax return and corporation tax then please contact our helpful team by calling us on 01634-731390 or you can complete our online form and a member of our team will be in touch.
See what our clients are saying
“Friend & Grant have been instrumental in the success at Ecosse Motorcycles since 2005.
-First rate and unbiased support from inception at business concept through to delivery.
-Multi-faceted support, no issues too small or too large.
-Impartial and straightforward advice. Take time to understand our business and industry.
-Financial planning assistance has had a positive input on our overall profitability.
-All Friend and Grant staff are customer focused and treat us like a highly valued customer.”