What Is UTR Number?

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A Unique Taxpayer Reference (UTR) is a 10-digit number issued by HMRC to identify you for tax purposes. If you need to complete a Self Assessment tax return, register as self-employed, or run certain types of businesses, your UTR is one of the most important numbers you will have.

Your UTR normally stays with you for life. Even if you stop being self-employed or HMRC closes your Self Assessment record, the UTR itself does not usually change. If you start trading again in the future, HMRC will normally reconnect your existing UTR to your Self Assessment account instead of issuing a new one.

Your UTR can usually be found on:

• HMRC letters.
• Previous Self Assessment tax returns.
• Your Self Assessment online account.
• Payment reminders from HMRC.
• Notices to file a tax return.

It is important to keep your UTR safe because you will use it whenever you contact HMRC about Self Assessment or ask an accountant to act for you.

Many people confuse a UTR with a Government Gateway ID, but they are completely different. Your Government Gateway account is used to sign in to HMRC’s online services, while your UTR identifies your tax record. If you are unsure about the difference, our article on How to authorize someone to deal with HMRC for you also explains how your UTR is used when appointing an accountant as your tax agent.

Why Do I Need a UTR Number?

You need a UTR number because HMRC uses it to identify you whenever you deal with Self Assessment. Without it, HMRC cannot correctly link your tax returns, tax payments, or correspondence to your record.

If you are self-employed, a sole trader, a business partner in a partnership, or someone who needs to file a Self Assessment tax return, your UTR allows you to meet your tax obligations correctly. Your accountant will also need your UTR before they can register as your authorised tax agent and submit returns on your behalf.

A UTR is commonly needed when you:

• Register for Self Assessment.
• Submit a Self Assessment tax return.
• Pay your Self Assessment tax bill.
• Register under the Construction Industry Scheme (CIS).
• Authorise an accountant to deal with HMRC for you.
• Contact HMRC about your Self Assessment record.

If you are just becoming self-employed, you should register with HMRC as soon as possible after starting your business. Our guide on How to register as self employed for the first time explains each step and what information HMRC will ask for during registration.

When Will I Receive My UTR Number?

Most people receive their UTR within around 10 working days after successfully registering for Self Assessment if they are in the UK. If you live abroad, it can take around 21 days or sometimes longer depending on postal services and HMRC processing times.

HMRC usually sends your UTR in a letter through the post rather than by email or text message. Because it is an important tax identifier, HMRC prefers to send it to your registered address.

If you previously had a UTR but stopped filing Self Assessment tax returns, HMRC may simply reopen your existing record instead of issuing a new number. This means you may already have a valid UTR even if your Self Assessment account was closed for a period.

If your UTR has been lost, there are several ways to recover it without registering again. You can learn more in our guide on How to Reactivate My UTR Number in the UK, which also explains what happens if HMRC has closed your Self Assessment record.

Final Thoughts

A UTR number is one of the most important tax references you will receive from HMRC if you need to complete Self Assessment. It allows HMRC to identify your tax record, process your tax returns, record your payments, and communicate with you correctly.

If you are registering for Self Assessment for the first time, HMRC will normally send your UTR within a couple of weeks. If you have had one before, you will usually continue using the same UTR rather than receiving a new one, even if your Self Assessment record has been closed and later reopened.

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