A Company Unique Taxpayer Reference (UTR) is a key identifier used by HMRC to track a business’s tax obligations in the UK. This guide explains what a company UTR number is, who needs one, how it’s issued, and where it’s used in corporation tax, filings, and HMRC correspondence. It also covers how to find a lost UTR, how it differs from other business identifiers, and what to do in special cases such as dormant companies.
Running a company in the UK comes with a steady stream of tax forms, deadlines, and messages from HMRC. One number sits behind almost all of that activity: the company UTR. It shows up when filing returns, paying corporation tax, and dealing with official correspondence, yet many businesses only notice it when something goes wrong or a deadline is close.
What is a UTR?
A UTR is a 10-digit reference number HMRC uses to identify a taxpayer. It links a business or individual to their tax records so HMRC knows which returns and payments belong to whom.
For UK businesses, the UTR shows up in almost every tax-related task. Limited companies, partnerships, and sole traders receive one when they register, and it stays with the business for its entire life. You’ll need it when filing returns, paying tax, or dealing with HMRC about anything official.
If the number isn’t available when it’s needed, routine tasks can stall. Returns may not go through, registrations for schemes like CIS can’t be completed, and HMRC may not be able to match payments correctly. That’s why most businesses keep their UTR stored somewhere secure but easy to access when deadlines come around.
What is a company UTR number?
A company UTR number is the tax reference HMRC uses specifically for corporation tax. It applies only to registered businesses and is separate from personal UTRs used for self-assessment. This number identifies a company inside HM Revenue and Customs systems whenever corporation tax returns are filed or payments are made.
It’s also important to separate a company UTR from a Company Registration Number (CRN). The CRN comes from Companies House and confirms a company’s legal existence. The UTR, by contrast, exists solely for tax administration. A business may quote its CRN when filing accounts, but HMRC will always require the UTR for tax-related actions. For that reason, the company UTR should be stored securely and shared only with trusted parties such as accountants or authorised directors.
Further Reading: P60 explained: your year-end tax summary in the UK
Who actually needs a UTR number?
A UTR isn’t something everyone in the UK needs. If you’re an employee paying tax through PAYE and nothing else, you’ll usually never deal with one. The situation changes as soon as you run a business or have tax obligations outside standard payroll.
Limited companies, partnerships, and sole traders all need a UTR to deal with HMRC properly. It’s required for filing returns, paying tax, and handling any formal correspondence. Even companies that aren’t actively trading still keep their UTR, since they may need to file accounts or confirm their status.
Without a UTR, basic tax tasks quickly become a problem. Returns can’t be submitted, payments can’t be matched correctly, and HMRC has no way to link activity to the right business. Having the number in place from the start avoids delays, confusion, and unnecessary follow-ups later on.
Q&A:Do freelancers need a UTR?
Yes. Anyone working as a sole trader, including freelancers and contractors, needs a UTR to file self-assessment and deal with HMRC directly.
Purposes of a UTR number
HMRC uses the Unique Taxpayer Reference (UTR) as the internal reference for identifying a business across its tax systems. It appears on corporation tax notices, payment instructions, and formal HMRC correspondence, and is required whenever a company interacts with HMRC on tax matters. In practice, the UTR is the reference HMRC expects whenever a business submits information, makes a payment, or responds to a tax request.
Here’s where the UTR comes into play in day-to-day operations:
- Filing company tax returns.Every company has to submit an annual tax return showing income, expenses, and deductions. The UTR ties that return to the correct HMRC record. If the number is missing or wrong, the return can be rejected, which often means delays and follow-up work close to deadlines.
- Paying corporation tax.When a company pays corporation tax, the UTR tells HMRC where that money belongs. Entering the wrong reference can leave payments unallocated, showing up as unpaid tax even though the money has been sent.
- Registering for tax schemes.Some schemes, such as the Construction Industry Scheme (CIS), can’t be accessed without a UTR. HMRC uses it to track deductions and payments linked to those schemes. The same applies when registering for VAT or setting up payroll taxes, where missing details can slow things down.
- Maintaining financial records.The UTR appears on tax returns, payment confirmations, and official notices. Accountants rely on it when preparing reports, reconciling figures, or dealing with HMRC on a company’s behalf.
- Receiving correspondence from HMRC.HMRC includes the UTR on letters about deadlines, payments, or compliance issues. If those messages are missed or misfiled, deadlines can slip and penalties can follow.
What HMRC asks for when setting up your tax record?
When HMRC registers a company for tax, it needs enough information to link the business to the right legal and financial records. The details are straightforward, but they need to be accurate. You’ll be asked to provide:
- Registered company name and office address.This must match the information held at Companies House.
- Company registration number (CRN).Used to connect your tax record to your official company profile.
- Date of incorporation and trading start date.These dates help HMRC understand when tax obligations begin.
- Description of business activities.A short explanation of what the company does and the services it provides.
- Director’s National Insurance number.Used for identity checks and internal verification.
- Accountant or tax adviser details (if applicable).This allows HMRC to communicate with authorised representatives.
Providing complete and accurate information helps HMRC set everything up without delays. Missing or inconsistent details can slow the process and lead to follow-up requests that hold things up unnecessarily.
Further Reading: A Statement of Comprehensive Income: Definition, Purpose and Examples
How to get a UTR for a limited company?
When you register a limited company with Companies House, the tax reference is created automatically. After HMRC processes the incorporation details, the number is sent by post to the company’s registered address, usually within about two weeks.
You’ll need it for corporation tax returns, tax payments, and most communication with HMRC, so it’s worth knowing where to find it if the letter goes missing. If you can’t locate the number, a director or authorised representative can retrieve it in a few ways:
- Check your HMRC online account.If the company is signed up for HMRC’s online services, the number is often visible in the account dashboard under tax details.
- Look through HMRC letters.It appears on documents such as the CT41G letter, corporation tax reminders, and other official correspondence sent after incorporation.
- Contact HMRC directly.If you’ve checked your records and still can’t find it, HMRC can reissue the number. You’ll need to confirm details like the company registration number, registered office address, and director information.
- Review past tax returns or payment records.Submitted corporation tax returns and payment confirmations usually include the reference, making them a reliable fallback.
Once you’ve found it, keep it somewhere secure but easy to access. Limiting access to directors, accountants, or finance leads helps avoid mix-ups and makes future tax tasks much easier to manage.
How to find the UTR for a dormant company?
A dormant company keeps its UTR even if it isn’t trading. While there’s no day-to-day activity, the company still has reporting duties, such as filing annual accounts or confirmation statements. That’s why the number still matters and needs to be retrievable if asked for.
If you’ve misplaced it, start with what you already have:
- Check older paperwork.The number is issued at incorporation, so it often appears on early letters from HMRC or corporation tax documents. Past filings are a good place to look.
- Review previous submissions.If the company filed returns in earlier years before becoming dormant, the reference is usually shown on those reports.
- Ask HMRC to confirm it.When internal records don’t help, a director or authorised accountant can request the number from HMRC. You’ll need to provide details such as the company registration number and registered office address to verify the request.
Even without active tax payments, keeping this reference on file avoids delays later on. It’s often needed unexpectedly, especially if the company restarts trading or HMRC asks for an update. Keeping old correspondence organised saves time when that happens.
