In this article, we will look at the number of different ways you can find your UTR or Unique Tax Reference. This might be something you have been asked for by HMRC but like many other people, you may not be able to provide as you have no record of it.
Logging into your personal HMRC tax account and following the instructions in the self assessment section to retrieve your UTR is the quickest way to find it.
We will investigate UTR numbers in more detail and provide some information on the variety of ways to locate this number should you need it. This article will also address some of the most asked questions about UTR numbers such as who will be assigned one and how to apply if you do not have one.
What Is A UTR Number?
HMRC provides a unique code – known as a UTR number or a Unique Tax Reference – which is used to identify a person or business. This is a unique code provided to an individual who is self-employed.
HMRC uses this code to quickly identify you should you need to contact them or if you are filing your self-assessment. It is also a useful tool for verification and means HMRC can be confident they are speaking with the correct individual.
Who Needs A UTR Number UK?
Self-employed workers who are part of a limited company or operating as a sole trader require a UTR and will usually be automatically assigned this on registration as a self-employed individual. HMRC uses this number to identify you for tax purposes.
Your UTR number will be required when completing your self-assessment each year although it is also required for several other reasons. An accountant or financial advisor will also ask for your UTR for different reasons. Accountants will require the number to perform actions on your behalf such as filing your self-assessment or submitting a tax refund.
Financial advisors may ask for your UTR to assist them in providing the best advice possible for the client.
Where Can I Find My UTR Number?
Finding your UTR number is relatively simple if you know where to look. Luckily, there are a variety of ways you can locate this number if you have been asked to provide it.
When you register with HMRC that you are self-employed, they will automatically assign you a UTR number and send a letter confirming the code. It’s important to retain this number for your records so keep the letter in a safe place!
If you no longer have this letter, there are several ways you can locate this number, so no need to worry.
Here are some examples:
- Confirmation statement sent by HMRC on registration as self employed
- Any previously submitted self-assessments
- HMRC payment reminder letters
- Letter sent from HMRC advising of upcoming self assessment return deadline
- On your personal tax account within the HMRC website
- On other HMRC related documents such as annual account summary
How To Find Your UTR Number Online
The fastest and most convenient method of locating your UTR number is to check the confirmation statement provided by HMRC on registration of self-employment. However, should you not have a record of this letter, there are a variety of other methods you can use to retrieve your unique code.
By logging into your personal tax account on HMRC website and following the on-screen instructions, you can retrieve your UTR online. This will direct you to the self-assessment section of your personal tax account where your UTR will be displayed on the account summary section on the top right-hand side.
Once you have located your UTR number, it’s a good idea to keep a note of this in case required in the future.
How To Apply For A UTR
The easiest way to apply for a UTR number is to register as self-employed. This can be done by either registering as a sole trader or opening a limited company and when application complete, HMRC will automatically send a confirmation statement of self employment containing your UTR.
Self-assessments are required for self-employed workers who make more than £1000 during the tax year, so it’s likely you will need to register as self-employed in any case. This can be done online, by post or by phone.
If you have submitted registration for self-employment online, HMRC should already have sent you a letter containing UTR. If not, you can find out by logging into your personal tax account on HMRC website.
Lost UTR – What To Do
In the event you are unable to locate your UTR number, don’t worry, there are a variety of methods you can use to retrieve this. Online is probably quickest and easy to do.
To find your UTR number online, simply log into your personal online tax account and navigate to the self-assessment section. Here, you will find your UTR number.
HMRC also sends a lot of correspondence for different subjects such as self-assessment and payment reminders, by checking one of these documents you will be able to find your UTR as it is referenced on almost all letters HMRC will send you.
Again, when you locate your UTR, keep it safe for future reference.
Can You Get Your UTR Number By Phone?
What if you have no internet or are not computer literate? Is it still possible to retrieve your UTR number? The answer is yes, it can also be done by phone.
HMRC can provide your UTR number over the phone, if you are able to answer some security questions, by calling them directly on 0300 200 3310.
How Can I Get My UTR Number For Free?
Locating your UTR number should always be free. If you are being asked for payment, you should not pay and report the incident to HMRC immediately as this is likely a scam.
As we discussed above, the easiest and quickest way to do this is online by logging into your personal tax account. Submitting a request by post or by phone is also possible although may take slightly longer but, in each case, there should be no charge for this service.
There are a variety of websites which offer services – at a cost – to retrieve your UTR number but as this information is freely available online and by calling HMRC on 0300 200 3310 so you should avoid paying for this information.
Received Two UTR Numbers – What To Do
Sometimes, there may be errors in the self-assessment registration process within HMRC whereby two UTR numbers are provided in error. Each person should only have one unique tax code.
If you have been issued with two different UTR numbers by HMRC, then you will need to contact them and ask them to correct the error while also advising you on correct UTR to use.
It is essential you make sure that this error is corrected, as you may be liable for any penalties incurred with the additional UTR. HMRC should take action to resolve the error in their records and prevent any charges being applied to your account.
Do You Need A UTR Number To File Your Tax Return?
Yes, when filing a self-assessment tax return in the UK, you will need to know your UTR number. This unique code is required by HMRC to identify you and it needs to be included in your tax return to prevent any issues arising in relation to payments.
If you are self-employed, it’s advisable to get a record of your UTR number in advance of the self-assessment deadline as it can take a couple of weeks for an application to be registered and UTR provided. If you don’t have this by the self-assessment deadline, you may be liable to penalties being applied to your account.
Does Everyone Have A UTR Number?
Not everyone will have a UTR number as this is only provided to those who have registered as self-employed – either through a limited company or as a sole trader – to allow HMRC to identify them for tax purposes.
For most employees, their tax will be deducted through PAYE as part of their monthly salary. This means they have no requirement to submit an annual tax return – unless they have other income and interests – as tax will be deducted at source by their employer and paid to HMRC.
How Do I Know If I Have A UTR Number?
If you have registered as self-employed through a limited company or as a sole trader, you will have been assigned a UTR by HMRC and provided a record of it in a self-assessment confirmation letter.
If you are unable to locate this letter or any other documentation provided by HMRC, then as we have discussed above, there are a variety of ways to retrieve your UTR number, all of which are free. Online within your personal tax account is the quickest and most efficient way to retrieve this although it is also possible to request by phoning HMRC directly on 0300 200 3310.
If you have not registered as self-employed with HMRC for tax purposes, you will not yet have a UTR. Registering is the first step to receive this number and once complete it will be automatically provided by HMRC.
Do Companies Have UTR Numbers?
Companies, just like individuals, also have UTR numbers. So, if you have incorporated a limited company, it will be assigned a UTR in the same way as an individual. This 10-digit code is used by HMRC to identify a company and track any payments made or outstanding in relation to tax returns and corporation tax liability.
Again, it’s important companies know their 10-digit UTR number and can provide it when asked, otherwise, they may run into issues with HMRC if any discrepancies arise.
Like individual UTR numbers, a company can locate this on documents from HMRC addressed to the company and also online by navigating to the ‘notice to deliver a company tax return’ section on HMRC website.
Do You Have A UTR Number If You Are PAYE?
If you receive your salary through your employer’s PAYE system, then you are employed. This means that your national Insurance contributions and Income Tax are deducted at source before you receive your salary and then any tax liabilities are paid to HMRC by your employer.
PAYE stands for Pay As You Earn and most employees will receive their salary this way. This removes any need for employees to track their tax liability and make payments to HMRC as it’s all done by the employer. So, should employees paid through PAYE have a UTR?
The answer is no, as UTR numbers are only for those who have registered as self-employed or as a sole trader. If your salary is through PAYE, then no UTR number would be assigned. There is no need for employees to have a UTR number as their tax liability is tracked through the PAYE system at their employer. If you pay your tax through your employer using PAYE, then you will not be assigned a UTR number.
In Summary
In summary, HMRC uses UTR numbers to identify self-employed individuals and companies for tax purposes. It’s important to keep a record of this number as you will need to provide it regularly but fortunately, even if you have lost the confirmation letter or dont know your number, there’s different ways to retrieve this number at no extra cost.
