How to apply for a UTR number

Once you start trading as a small business, HMRC needs a way to identify you in the tax system and track your obligations. That’s where your Unique Taxpayer Reference (UTR) number comes in.

A UTR is a 10-digit code issued by HMRC that links directly to your tax records. You’ll need it when filing a Self Assessment tax return, registering as self-employed, or setting up a limited company. Without one, you won’t be able to submit your returns, pay the right tax, or apply for certain types of business finance.

In this guide, we’ll explain what a UTR number is, why it matters, and how to apply for one step by step.

What is a UTR number?

A UTR number is used by HMRC to denote your business, partnership, trust or sole trader enterprise. 

The UTR is typically 10 digits long and is assigned to individuals and businesses that are registering for self-assessment income tax, or setting up as a limited company.

You’ll need a UTR to file your tax returns and communicate with HMRC about tax.

Who needs a UTR number?

As a rule, anyone who pays self-assessment income tax in the UK will need a UTR to identify themselves or their organisation.

There are three main groups of people who will need a UTR:

1. Individuals or sole traders, usually sole traders who are running a self-employed business and qualify for self-assessment income tax, landlords who are earning income from rental properties, or investors who are earning income from shares and investments etc.
2. Individuals acting on behalf of a company or organisation, generally someone acting for a company, trust or partnership.
3. Directors of a limited company, who will need to pay self-assessment income tax on their earnings, dividends and profits from the company.

When should I apply for a UTR number?

If you’re an individual taxpayer, you’ll need to apply for a UTR as soon as you register for self-assessment income tax. This will apply if you’re self-employed (a sole trader), a partner in a business partnership, earning income from investments or rental properties, or have any other untaxed income requiring self assessment.

If you’re a limited company, Companies House will automatically notify HMRC when you incorporate your limited company. HMRC will then issue a company UTR and send it to your registered office address within about 14 days of incorporation.

Failing to apply for a UTR and register for self-assessment can lead to problems with your tax compliance and, potentially, penalties for late submission of tax returns and payment of any income tax that’s due. 

How to apply for a UTR number

There are two main ways to apply for a UTR number:

1. If you’re an individual taxpayer, you would begin by registering with HMRC for self assessment, which will trigger the creation of a UTR. 
2. If you’re a new limited company, you would incorporate the company with Companies House and HMRC would be automatically notified and will generate a UTR.

Applying for a UTR number online

An online application is the fastest and most efficient way to apply for a UTR.

If you’re becoming self-employed, joining a partnership or earning untaxed income from sources (like property rentals) that require you to file a self-assessment tax return, you apply for your UTR by registering for self assessment.

Step-by-step process for individuals:

1. Go to the GOV.UK website: Search for ‘Register for self assessment’ on GOV.UK.
2. Choose the correct registration type: Select the option that matches your situation; for example, ‘Register if you're self-employed or a sole trader’, ‘Register a partnership’, or ‘Register if you're not self-employed but need to send a tax return’.
3. Create a Government Gateway Account: If you don’t already have one, you'll need a Government Gateway user ID and password. The registration process will prompt you to create one, so you have access to all HMRC services.
4. Provide your personal information: Fill in your details, including:
   
   • Full name and date of birth
   • National Insurance number
   • Current home address
   • Phone number and email address
5. Provide your business Information (if applicable):
   
   • Date you started (or plan to start) self-employment
   • Nature of your business/work
   • Business address (if different from your home address)
6. Submit your application: Once all the required information has been entered, submit the online form.
7. Receive your UTR by post: HMRC will send your 10-digit UTR by post to your registered address. This typically takes between 10-14 working days (or longer if you're overseas).
8. Receive your activation code: After you get your UTR, you'll receive a separate activation code by post. You'll need this to activate your self assessment online account and file your tax returns.

For limited companies, the process of getting your UTR is largely automatic and tied to the company formation process.

Step-by-step for limited companies:

1. Incorporate your company with Companies House: When you register your limited company with Companies House, HMRC will automatically be informed of your company's formation. You can register a limited company on the GOV.UK website. 
2. HMRC automatically issues UTR: Shortly after your company is incorporated, HMRC will automatically issue your company's unique 10-digit UTR.
3. Receive your UTR by post: HMRC will send a letter containing your company's UTR to its registered office address. This usually arrives within 10-14 days of incorporation. 
4. Register for Corporation Tax: Once you receive your company's UTR, you must then notify HMRC that your company is active for corporation tax purposes. This needs to be done within three months of starting any business activity and you’ll need the UTR to complete the registration.

Applying for a UTR number by post

Applying online for a UTR number is the most common way to register. However, if you can’t use the online service, it is possible to register by post.

You would typically use Form SA1 (if you're not self-employed but need to send a tax return) or Form CWF1 (if you're becoming self-employed).

Applying by post is a much slower way to apply for a UTR. It can take several weeks for your UTR to be sent out, once the forms have been received by HMRC. 

Applying for a UTR number by phone

You can’t usually apply for a UTR over the phone. However, if you need additional support and can’t use the online or postal application processes, you can speak to HMRC on the phone to explain your needs and circumstances.

You can telephone the Self Assessment Hotline on 0300 200 3310 (+44 161 931 9070 outside of the UK), Monday to Friday from 8am to 6pm.

You can also get additional support from HMRC, including services for blind, deaf and disabled taxpayers.

What information do I need to apply for a UTR number? 

It’s a good idea to have all your personal and business information prepared and ready in advance of starting your application for a UTR number.

You’ll need your full name, address, date of birth, NI number and contact details, plus details of your business start date, business address, type of work and the legal structure of the business.

How to find an existing UTR number

If you’re mislaid or forgotten your UTR number, don’t panic. You can quickly find your UTR by looking at existing documents or online accounts.

You UTR number will be quoted on:

• All previous tax returns 
• Letters from HMRC
• Your online HMRC account through Government Gateway

iwoca: supporting you on your business journey

You can find out more about registering for and managing your company taxes on the iwoca tax hub. We’ve got the lowdown on corporation tax, VAT, PAYE and NI contributions, to help you stay compliant with HMRC.

If you’re struggling to find the capital to cover your corporation tax or VAT bill, an iwoca Flexi-Loan is a fast, straightforward way to borrow the money you need. 

Apply for an iwoca small business loan

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