GlossaryUK
What is a UTR?
Unique Taxpayer Reference (HMRC)
Short answer
A UTR is the 10-digit tax reference HMRC issues to a UK limited company after it is set up. Corporation Tax runs on this number, which is different from the company number Companies House issues.
Explained
After the company is registered, the UTR is posted to the address registered with Companies House. HMRC says it usually arrives around 15 days after registration and takes longer if you live overseas. It is sometimes just called the “tax reference”.
You need the UTR to add Corporation Tax services to the HMRC online account and for things like appealing penalties. If it is lost, you can ask HMRC for it again, and the letter is again sent to the registered address.
Good to know
- How long the UTR takes to arrive depends on HMRC; no fixed timeline can be promised.
- The UTR letter goes to the registered office address, so make sure post there reaches you.
This page is general information, not legal or tax advice. Rules change; check the official source for the latest position or talk to us.
All terms
