Definition
A Unique Taxpayer Reference (UTR) is the 10-digit number HM Revenue and Customs (HMRC) gives each taxpayer. A limited company receives its Corporation Tax UTR after incorporation, on the CT41G letter posted to its registered office. An individual gets a personal UTR when they register for Self Assessment. A director’s personal UTR and their company’s UTR are different numbers.
Where to find a UTR
- Company: on the CT41G letter, previous Company Tax Returns and HMRC notices or reminders. If it is lost, the company can request it online and HMRC posts it to the address registered with Companies House.
- Individual: in your personal tax account, the HMRC app, or previous returns and HMRC letters. A new UTR usually arrives by post around 15 days after registering, and SmartFiling explains how to register for Self Assessment and get a UTR.
UTR vs payment reference
The UTR identifies the taxpayer. Corporation Tax is paid using a separate 17-character payment reference that changes for each accounting period, and using the wrong reference can delay a payment or put it against a different bill. For a new company, SmartFiling’s first-return guide covers telling HMRC your company is active.
Related questions
- Where do I find my company's UTR? On the CT41G letter and HMRC paperwork, or by requesting it online.
- Do company directors need to file a Self Assessment tax return? Not automatically; a director needs one for untaxed income such as dividends over £10,000, and files it under their personal UTR.
- What is the difference between Companies House and HMRC? HMRC issues the UTR; Companies House issues the company number and authentication code.
Related terms
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CT600
The CT600 is the Company Tax Return a UK company files with HM Revenue and Customs (HMRC) for each accounting period.
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Self Assessment
Self Assessment is the system HM Revenue and Customs (HMRC) uses to collect Income Tax that is not taken automatically, for example through PAYE.
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Government Gateway
Government Gateway is the sign-in system, a user ID of up to 12 characters plus a password, used for many HMRC online services.
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HMRC business tax account
The HMRC business tax account is the online account a company or other business uses to manage its taxes with HM Revenue and Customs (HMRC).
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