Information Guide for Unique Tax Reference Numbers

Personal Tax / Self Assessment

When Do You Get a 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 UTR

UTR example

HMRC Correspondence

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.

 

By Telephone

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.

 

Online

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.

 

UTR for a Company

CT UTR example

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 this example. 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 at:

https://www.tax.service.gov.uk/ask-for-copy-of-your-corporation-tax-utr

Once the UTR has been issued, your 10-digit UTR will be on all letters from HMRC and within online services.

Bryant House - Friend and Grant Chartered Acocuntants and Tax Advisors

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