UTR Number: What It Is and How to Get One

Your UTR (Unique Taxpayer Reference) is your company's tax identity number with HMRC. You'll need it for every tax interaction, including filing your CT600.

What Is a UTR?

The Basics

Aspect	Detail
Full name	Unique Taxpayer Reference
Format	10 digits
Issued by	HMRC
Who gets one	Every company registered for Corporation Tax

Example Format

``` 1234567890 ```

Sometimes shown with spaces: `12345 67890`

Note: A company UTR is different from a personal UTR. Don't confuse them.

When You Get Your UTR

Automatic Registration

When you incorporate a company:

1. Companies House notifies HMRC
2. HMRC registers your company for Corporation Tax
3. HMRC posts your UTR to your registered office

Timeline

Event	Timing
Company incorporated	Day 0
HMRC notification	1-2 days
UTR letter sent	2-3 weeks
Letter arrives	Within 1 month

If you haven't received your UTR within 4-6 weeks of incorporation, contact HMRC.

Where to Find Your UTR

Places to Look

1. UTR letter from HMRC - The original notification
2. CT600 submissions - On previous returns
3. Government Gateway - Once enrolled
4. HMRC correspondence - Any tax letters
5. Your accountant - If they've filed for you

On HMRC Letters

Look for "Unique Taxpayer Reference" or "UTR" followed by a 10-digit number.

Lost Your UTR?

How to Find It

Option 1: Check documents

• Search emails for "UTR" or "Unique Taxpayer Reference"
• Check filed tax documents
• Look through HMRC correspondence

Option 2: Government Gateway

1. Log into Government Gateway
2. View your Corporation Tax enrolment
3. UTR is displayed

Option 3: Contact HMRC

• Phone: 0300 200 3410 (Corporation Tax)
• Have your company number ready
• HMRC can confirm your UTR verbally

Option 4: Ask your accountant If an accountant has previously filed for you, they'll have it on record.

UTR vs Company Number

These are different things:

Reference	Issued By	Format	Purpose
UTR	HMRC	10 digits	Tax identification
Company number	Companies House	8 digits	Company registration

You need both for most tax filings.

Using Your UTR

Where You'll Need It

• CT600 (Corporation Tax return)
• Government Gateway enrolment
• HMRC correspondence
• Paying Corporation Tax (payment reference)
• Communicating with HMRC

Payment Reference

When paying Corporation Tax, your payment reference includes your UTR plus your accounting period end date:

``` 1234567890A00123 ```

Where:

• `1234567890` = Your UTR
• `A001` = Year coding
• `23` = Month indicator

Your CT600 software or payment slip will show the exact reference.

New Company Without UTR Yet?

What to Do

If your CT600 deadline is approaching and you don't have your UTR:

1. Call HMRC: 0300 200 3410
2. Explain the situation: New company, need UTR urgently
3. They may provide verbally or expedite the letter
4. Get proof: Note the call reference

Can You File Without UTR?

No. The UTR is required for CT600 submission. You cannot file without it.

If you're approaching your deadline without a UTR, contact HMRC immediately—this may be grounds for penalty appeal if they've delayed issuing it.

Changing Your UTR

You Can't Choose Your UTR

HMRC assigns UTRs automatically. You cannot:

• Choose your number
• Change your number
• Transfer a number

When UTR Changes

Your UTR stays the same unless:

• Major company restructuring
• Certain merger situations
• HMRC administrative corrections

These are rare. Most companies keep the same UTR forever.

Security

Keep Your UTR Secure

While not as sensitive as passwords, treat your UTR with care:

• Don't share it publicly
• Verify who's asking before providing
• Don't post it on social media
• Use secure channels when sharing

What Someone Could Do With Your UTR

Limited harm, but they could:

• Attempt to call HMRC pretending to be you
• Submit fraudulent correspondence

HMRC has additional security checks, but protect your UTR anyway.

Common Questions

Is my company UTR the same as my personal UTR?

No. Companies have company UTRs. Individuals (self-employed or for self-assessment) have personal UTRs. They're completely separate.

What if HMRC sends the wrong UTR?

Very rare, but contact HMRC immediately. Check the company number on the letter matches your company.

Can two companies have the same UTR?

No. Every UTR is unique to one company.

Do dormant companies have UTRs?

Yes. All companies registered for Corporation Tax have UTRs, including dormant companies.

What happens to UTR when company closes?

The UTR remains associated with that company forever. Even dissolved companies retain their historical UTR records.

Summary

Question	Answer
What is it?	10-digit tax reference
Who issues it?	HMRC
When do you get it?	Within 1 month of incorporation
Where to find it?	HMRC letters, Government Gateway
What if lost?	Contact HMRC or check Gateway
Can you change it?	No

Your UTR is essential for all HMRC interactions. Keep it safe and accessible.

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Related guides:

• CT600 Filing Guide
• First CT600 Return