Where to find your Company Unique Taxpayer Reference
On letters and returns
- Look at letters HMRC has sent the company since it was set up: the UTR is on them.
- Check previous Company Tax Returns, notices to file and payment reminders.
In your business tax account
- If the UTR hasn't arrived, or you can't find it, use HMRC's online service to request a copy of the company's Corporation Tax UTR.
- HMRC posts it to the company's registered office address, not by email.
From your accountant
- If an accountant files the company's returns, they hold the UTR on file and can tell you it.
- If the registered office is your accountant's address, HMRC's letters, including the UTR, go to them.
What it looks like
A 10-digit number printed on HMRC letters to the company, labelled UTR or tax reference.
If you've lost it
- Check old HMRC letters, notices to file, payment reminders and past Company Tax Returns first.
- Request a copy online through HMRC's Corporation Tax UTR service. It's posted to the registered office address held by Companies House.
- If you act for the company and still can't find it, contact HMRC through its Self Assessment contact page, which also handles organisations' UTRs.
Company UTR, company number and personal UTR
A limited company has two different identifiers. Companies House gives it a company registration number when it's incorporated. HMRC gives it a separate 10-digit UTR for Corporation Tax. Forms often ask for both, so don't swap one for the other.
If you're a director who files a Self Assessment return, you also have a personal UTR. It belongs to you, not the company, and the two aren't interchangeable.
When you need it
You need the company's 10-digit UTR to add Corporation Tax services to the company's HMRC business tax account, which you do when the company starts doing business. HMRC then tells you the deadline for paying Corporation Tax.
Contractors in the Construction Industry Scheme also ask for a limited company subcontractor's UTR, together with its company name and registration number, when they verify it with HMRC.
Where the letter goes
HMRC sends letters for the company to its registered office address. If you use a formation agent's or accountant's address as the registered office, check with them before requesting another copy: the original letter may already be there.
The UTR isn't the same as the Corporation Tax payment reference. Each accounting period has its own 17-character payment reference.
Beware of scam messages
HMRC says it never sends tax rebate notifications or asks for personal or payment details by text. If a message claiming to be from HMRC asks for them, don't reply: forward texts to 60599 and emails to phishing@hmrc.gov.uk. HMRC's guidance on suspicious contact (opens GOV.UK).
Related
What else will you need?
- Where to find itFind your UTRYour Unique Taxpayer Reference (UTR) is a 10-digit number HMRC gives you when you register for Self Assessment or set up a limited company.
- CT600CT600 Company Tax ReturnThe CT600 is HMRC's Company Tax Return.
- Where to find itFind your HMRC payment referenceEach tax has its own HMRC payment reference.
- Where to find itFind your authentication codeThe company authentication code is a six-character code of letters and numbers that authorises online filings at Companies House, the equivalent of a company officer's signature.
Rather we did it?
Countify can handle this for you, for a fixed fee agreed upfront.
Questions
Frequently asked questions.
How long does a company UTR take to arrive?
HMRC posts it after the company registers. If you haven't received it 15 working days after registering the company, you can request it online.
Can HMRC email or tell me the company UTR?
HMRC's copy request service posts the UTR to the company's registered office address held by Companies House. Be wary of any text or email offering to send it.
Is the company UTR the same as the company registration number?
No. The company registration number comes from Companies House. The UTR is a separate 10-digit reference HMRC uses for Corporation Tax.
I'm a director. Is my personal UTR the company's UTR?
No. Your personal UTR is for your own Self Assessment. The company has its own UTR for Corporation Tax.
Checked against GOV.UK on · Reviewed by Kamran Ishaq FCCA, Founder & CEO, on .
Sources: Find your UTR number (opens in a new tab) (HM Revenue & Customs); Add Corporation Tax services to your business tax account (opens in a new tab) (HM Revenue & Customs); What you must do as a CIS contractor: verify subcontractors (opens in a new tab) (HM Revenue & Customs); Pay your Corporation Tax bill: bank details (opens in a new tab) (HM Revenue & Customs); Report suspicious HMRC emails, texts and phone calls (opens in a new tab) (HM Revenue & Customs).
Countify is an independent accountancy practice. We aren't part of, or endorsed by, HMRC, Companies House or Revenue Scotland. Always file using the official form or service.
Contains public sector information licensed under the Open Government Licence v3.0 (opens in a new tab).