What information will I need to register for a UTR number?
You will need to have the following information to hand in order to register for self-assessment and be allocated a UTR number:
- Full name
- Current address
- National Insurance number
- Date of birth
- Telephone number
- Email address
- The date your started as self-employed
- The type/nature of your business
- Business address
- Business telephone number
Do you have to pay to apply for a UTR number?
No, the process of getting a UTR number is completely free.
What to do if you lose your UTR number
If you have misplaced your UTR number and have none of the above correspondence with it on, then you will have to get in touch with HMRC directly.
As UTR numbers are unique to each individual it is important to make sure you keep yours safe – they can be used for identity theft and fraud if they fall into the wrong hands.
Why do I need a UTR number?
There are several circumstances in which you will need your UTR number, for instance:
- When completing your self assessment tax return
- CIS registration
- When working with an accountant or anyone else helping you with your financial affairs
HMRC will use your UTR number to identify you as a self-employed tax payer. If you earn any money that isn’t subject to any tax deductions before it is paid to you by your employer (i.e. PAYE) then it is essential that you register as self-employed with HMRC and get your Unique Taxpayer Reference number.
If HMRC discover that you are operating as a self-employed individual and haven’t notified them by registering for a UTR number you could be subject to heavy fines and potentially even criminal prosecution.
If you submit your self-assessment tax return without including your valid UTR number then it will not go through and you could then have to pay a fine for not submitting your return by the deadline.
What is a UTR number for a company?
Companies are also allocated with their own UTR numbers when they are set up and registered with HMRC.
Like those for individuals, a company’s UTR number is also made up of ten digits and will be found on official HMRC documents such as the CT603 “Notice to deliver a company tax return” form.
The UTR number for a company will be printed on the very first letter you receive from HMRC to the registered company address, and will appear next to a heading saying something like ‘UTR’, ‘Tax reference’, or just ‘Reference’.
HMRC will use the company-specific UTR number to identify your company whenever you contact them about tax.