UTR (Unique Taxpayer Reference)
A UTR (Unique Taxpayer Reference) is a 10-digit number issued by HM Revenue & Customs (HMRC).
It identifies you in the UK Self Assessment tax system.
Example format: 12345 67890
Who needs a UTR
You usually need a UTR if you must file a Self Assessment tax return in the UK.
This commonly includes people who:
- Are self-employed
- Receive UK rental income
- Have foreign income that must be reported in the UK
- Have capital gains to report
- Are a company director (in some cases)
- Have complex tax affairs not fully handled through PAYE
If all your UK tax is handled through employment (PAYE) and you have no additional income, you may not need one.
What a UTR is used for
Your UTR is used to:
- File your annual Self Assessment tax return
- Pay Income Tax or Capital Gains Tax owed through Self Assessment
- Correspond with HMRC about your tax affairs
Without a UTR, you generally cannot submit a UK Self Assessment return.
UTR vs National Insurance number — not the same
People often mix these up:
| Number | Used for |
|---|---|
| UTR | Self Assessment tax returns |
| National Insurance number | Social security contributions and employment records |
You may have one, both, or neither, depending on your situation.
When non-UK residents might need a UTR
You may need a UTR even if you do not live in the UK, for example if you:
- Own UK rental property
- Receive other UK-source income that is not fully taxed at source
- Need to report UK capital gains
In these cases, HMRC may require you to register for Self Assessment and obtain a UTR.
How to get a UTR
You get a UTR when you register for Self Assessment with HMRC.
The process usually involves:
- Telling HMRC why you need to file a tax return
- Providing personal details and contact information
- Waiting for HMRC to issue your UTR by post
It can take a few weeks to receive your number, so it's important not to leave this until close to a filing deadline.
If you already have one
Your UTR stays the same for life (unless HMRC tells you otherwise).
You can find it on:
- Previous Self Assessment tax returns
- HMRC letters
- Your HMRC online account
If you've lost it, you can recover it through your HMRC account or by contacting HMRC.
How Amanda uses this
Amanda may ask about your UTR when assessing:
- Whether you are properly set up to file UK tax returns
- Your compliance with UK reporting obligations (such as rental income)
It appears under Administrative Registrations & Status, because it reflects your registration with HMRC, not where you are physically present.