HM Revenue & Customs

Partnership Full/Short 03 - Partnership reference number

You must enter the 10 digit Unique Tax Reference (UTR) for the partnership, for example, 1234567890. It will be shown on the Partnership Tax Return as 'Tax reference'.

Do not enter spaces.

If you're a partner in a foreign partnership, you will not have a partnership tax reference so in this circumstance enter your own UTR number here.