Unique Taxpayer Reference (Company UTR Number) Explained

Last updated: July 2, 2026 4 min read

Magnifying glass over a light bulb icon surrounded by wooden question mark blocks representing how to find a company UTR number

Written by: Robert Engeham

Managing Director, Your Company Formations

Key Highlights

A 10-digit Unique Taxpayer Reference (UTR) issued by HMRC for UK businesses.
Sole traders, LLP partners, and limited companies must have a UTR number.
You’ll get a UTR number when you register for a self assessment tax return online or set up a limited company.
If you’ve filed your first tax return, you can find your company UTR number in HMRC correspondence or your personal tax account on the HMRC website or app.

What is a company UTR number, and how do you apply for one?

A UTR (Unique Taxpayer Reference) number is a 10-digit identifier (e.g., 0123456789) issued by HMRC to businesses registered in the UK. It is automatically assigned when a business is registered, regardless of its legal structure, whether a sole trader, partnership, limited company, or other business type.

If you registered a dormant company and did not receive a utr number, you can apply for one by telling HMRC that your company is now ‘active’ for corporation tax.

How do I get a UTR number for my limited company?

Companies House automatically notifies HMRC of incorporation when you set up a limited company. HMRC will then issue your Unique Taxpayer Reference (UTR) and send it to your registered office address, typically within two weeks of incorporation.

If you haven’t received your UTR after this period, you can contact HMRC directly at 0300 200 3310 for assistance. Your UTR is essential for managing corporation tax and filing returns, so ensure it is safely recorded once received.

Also related: HMRC Tax Identification Number (TIN) Simplified!

How do I get a unique taxpayer reference number for my dormant company?

Within three months of trading, earning interest, receiving an income, managing investment, or any business activity, you should inform HMRC that your dormant company is now active by registering for corporation tax. To achieve this, you will need to —

Step 1: Gather the relevant information, which includes —

Company registration number;
Registered office address;
The name and the home address of all company officials;
Nature of your business activity;
The date you started trading;
Date your annual accounts are made up to.

Step 2: Sign in to the HMRC registration service.

Once you have this information, log in to the HMRC online service using your Gateway ID and password.

After signing in, you can select the enrol for company tax option and follow the prompts.

Step 3: Receive Directions for paying corporation tax.

HMRC will tell you the deadline for paying taxes.

You’ll need to file a corporate tax return, even if you make a loss or have no tax to pay.

You can also register for corporation tax in writing.

Your letter must include —

Your company name and registration number;
Date when the accounting period starts;
Target date for finalising the company’s financial accounts;
The primary location where the company conducts its business;
Description of the company’s core business activities;
Full name and residential address of each board member.

In case the company has acquired another business, provide the name and address of the previous entity, along with the name and address of the individual from whom the acquisition was made.

If the company adheres to the Income Tax (PAYE) Regulations 2003, indicate when this obligation occurred.

Make sure a company director or company secretary signs the document and includes a declaration that the information is correct and complete to the best of their knowledge.

Send the letter to:

Corporation Tax Services,
HM Revenue and Customs.
BX9 1AX,
United Kingdom.

How do I register for a UTR number under the Construction Industry Scheme (CIS)?

To register for the Construction Industry Scheme (CIS), you must first apply for a Unique Taxpayer Reference (UTR) number. Once you receive your UTR, you can then register for the CIS through HMRC to ensure compliance with the scheme’s requirements.

Find out more: GOV.UK Construction Industry Scheme (CIS) Explained

Where can I find my company UTR number?

Your company’s UTR number can be found on various documents and platforms. It is typically included in correspondence from HMRC, such as tax returns or notices to file returns. If you can access your personal tax online account or the HMRC app, you can retrieve the UTR number there.

If you cannot locate it through these means, contacting HMRC’s self-assessment helpline is the next step. After verifying your details, HMRC will send your UTR number by post, usually within 10 working days though this can take longer if your application falls near a UK bank holiday. Keeping track of this number is essential for managing your company’s tax affairs.

See also: How to get a UTR number.

Can I use my own Unique Taxpayer Reference number as my company’s UTR?

No, you cannot use your personal unique taxpayer number as your company’s UTR. A personal UTR is issued to anyone who registers for self assessment. HM Revenue & Customs issues a corporation UTR after incorporation and uses it to identify the company for Tax purposes.

Insight Personal vs Company UTR Numbers

While UTR numbers are assigned to individuals and companies in the UK, they are not interchangeable. Each serves a distinct purpose in the tax system. Personal UTR numbers are specific to individuals and used for self-assessment, while company UTR numbers are issued to limited companies for corporation tax purposes.

Your Company UTR number should not be confused with:

VAT Number: Issued by HMRC to VAT-registered companies for reporting and invoicing purposes.
EORI Number: Required for businesses handling imports and exports within or outside the EU.
DUNS Number: An internationally recognised business identifier supporting credit and risk management.
PAYE Reference Number: Provided by HMRC for employer payroll and tax submissions.
Company Registration Number (CRN Number): The official number given to a company at incorporation in the UK, used to track its status in the Companies House database.
Accounts Office Reference: Allocated by HMRC to identify an employer’s payroll account.
Companies House Webfiling Authentication Code: A 6-character code for online filing of company records.
Tax Identification Number UK (TIN): Identifiers such as the Unique Taxpayer Reference (UTR), National Insurance Number (NINo), Company Registration Number (CRN), VAT Registration Number, and PAYE reference, which serve tax and compliance purposes for individuals and businesses.
Right to work share code: A digital code issued by the UK Home Office allows employers to verify a worker’s immigration status online. It ensures the individual has the legal right to work in the UK.

Article byRobert Engeham

Robert Engeham is Founder and CEO of Your Company Formations and an expert in UK company formation, Companies House compliance and business startups. Having worked with thousands of entrepreneurs from the UK and overseas, Robert regularly provides commentary on entrepreneurship, regulatory reform, corporate governance and the practical challenges facing growing businesses. His work focuses on making complex business topics easier to understand while helping founders build stronger businesses from day one.