A Unique Taxpayer Reference (UTR) is a 10-digit number HMRC uses to identify you or your company for tax. You receive one when you register for Self Assessment or set up a limited company. HMRC says it usually arrives by post around 15 days after you register, and longer if you live overseas.
At a glance
- What a UTR is
- A 10-digit Unique Taxpayer Reference
- How you get one
- Register for Self Assessment or set up a limited company
- Usual arrival time
- By post, around 15 days after you register
- From overseas
- It takes longer
- Sole trader must register
- If you earn more than £1,000 in a tax year
- Tax year runs
- 6 April to 5 April
- Where to find it
- Personal Tax Account, HMRC app or past HMRC documents
What is a UTR number?
A UTR number is a Unique Taxpayer Reference: a 10-digit number that HMRC gives you or your company to identify your tax records. It may also be called a tax reference.
It is not a National Insurance number, which belongs to you as a person. A limited company has its own UTR, and an individual taxpayer has a separate one. Capzy does not give tax advice, so ask an accountant or HMRC what applies to your situation.
Who gets a UTR?
You receive a UTR when you register for Self Assessment or set up a limited company. There is no separate application, because the number is created as part of registering.
| Who you are | How the UTR arises |
|---|---|
| Sole trader | Register for Self Assessment; you must do this if you earn more than £1,000 in a tax year (6 April to 5 April) |
| Limited company | Issued when the company is set up; the company has its own UTR |
If you are choosing a structure, our guide to sole trader versus limited company sets out the tax and admin differences.
How do you get a UTR?
You get a UTR by registering with HMRC: for Self Assessment as an individual, or by setting up your limited company. You can start trading as a sole trader without registering first, but you must register if you earn more than £1,000 in a tax year.
- For the 2025 to 2026 tax year, GOV.UK says to tell HMRC by 5 October 2026 if you need to complete a return and have not filed before. That date has now passed, and GOV.UK warns of a possible penalty if you tell HMRC late, so register as soon as you can.
- If you registered before but did not send a return last year, you may need to reactivate your Self Assessment account.
- A limited company’s UTR is sent to its registered business address.
Deadlines and processes can change. Read the GOV.UK pages listed in the sources before you register.
How long does a UTR take to arrive?
HMRC says you will usually get your UTR by post around 15 days after you register. It takes longer if you live overseas.
GOV.UK says a sole trader can start trading straight away without registering, but must register for Self Assessment if they earn more than £1,000 in a tax year. If you are setting up a company instead, our guide to how to set up a limited company covers the steps in order.
That timing matters if you are planning a deadline or a finance application around it. Register early, rather than days before a payment date, and check GOV.UK for the current guidance.
How do you find your UTR if you have lost it?
You can find your UTR in your Personal Tax Account, in the HMRC app or on documents HMRC has sent you. Look first at previous tax returns, notices to file and payment reminders.
| If you are | Where to look |
|---|---|
| An individual or sole trader | Personal Tax Account, HMRC app, past returns and HMRC letters |
| Someone acting for an organisation | Previous tax returns and HMRC documents |
| A limited company owner | Request it online through the Corporation Tax UTR service; HMRC sends it to the registered business address |
If you still cannot find it, GOV.UK says to contact HMRC’s Self Assessment team.
Is a UTR the same as other tax numbers?
No. A UTR is one of several references that identify you to HMRC, and each has its own job. Mixing them up is the commonest reason a form is rejected or a lender asks the same question twice.
| Reference | What it identifies |
|---|---|
| UTR | Your Self Assessment record, or your company’s tax record, held by HMRC |
| National Insurance number | You as an individual |
| Company registration number | Your company on the register at Companies House, which is a different body from HMRC |
| VAT, PAYE and similar references | Separate registrations for those taxes, issued separately |
If a form asks for a reference and you are not sure which, check the wording against the HMRC letter it came from. Our guide to what a sole trader is explains how registering as self-employed fits with the rest of your admin.
What if you registered and nothing has arrived?
If nothing has arrived, first allow for the timing GOV.UK gives, which is usually around 15 days by post and longer from overseas. After that, contact HMRC through the Self Assessment contact page on GOV.UK.
- Check that HMRC has the right postal address for you or the company’s registered office.
- Look in your Personal Tax Account or the HMRC app, where you can find a UTR you already hold.
- Keep your registration details to hand when you contact HMRC.
A late UTR is a good reason to register well before a tax or filing deadline instead of at the last minute. For the dates that matter in the tax year, see our guide to UK tax year dates.
Where do you use your UTR?
You use your UTR wherever HMRC needs to match a document or payment to your record. That is mainly your tax return, your correspondence with HMRC and any payments you make towards a Self Assessment or Corporation Tax bill.
- On your Self Assessment tax return, if you are an individual
- On a company’s Corporation Tax correspondence with HMRC
- When you give an accountant or agent the details they need to act for you
- When you set up or sign in to your HMRC online accounts
Quote the right number for the right taxpayer. A sole trader uses their own UTR, and a limited company uses the company’s, even where the same person runs both. Our guide on how to get a business loan shows where tax details fit among the documents a lender may ask for, and the right paperwork saves time whichever structure you use.
Capzy does not give tax advice. HMRC and your accountant can tell you which reference goes on which form.
Why might a lender ask for your UTR?
A lender may ask for your UTR to match your tax records to your application, especially if you are self-employed or run a limited company. It is one piece of identification and evidence among several, and what a lender asks for varies.
- Sole traders may be asked for tax returns or evidence of trading
- Limited companies may be asked for company details and tax filings
- Newer businesses may have little history to show
None of this means a UTR improves your chances. It simply lets a lender confirm that the tax records you describe exist, and any offer remains subject to status and lender criteria.
Have your UTR, your latest returns and your business bank details ready before you apply. Our guides to loans for sole traders and business loan requirements cover the other documents that are commonly requested.
Where does Capzy fit in?
Capzy does not issue UTRs or register businesses for tax: you do that with HMRC. We are a credit broker, not a lender, paid by the lender, and we introduce businesses to lenders once they are ready to borrow. Browse the lender directory to see the types of finance on offer.
You can check your funding options with a soft search that does not affect your credit score. A full application to a lender may involve a hard search, and any offer is subject to status and lender criteria.
Sources
Capzy is a credit broker, not a lender. We get paid by the lender. This page is general information, not financial, tax or legal advice. Finance is subject to status, lender criteria and affordability; rates and terms depend on your circumstances.