HM Revenue & Customs

UTR

The Unique Taxpayer Reference (UTR) will have been issued by HM Revenue & Customs when registering for Self Assessment or Company Taxation. It is made up of ten numbers, for example 1234567890.

Self Assessment

The Self Assessment UTR can be found on a Tax Return, a Notice to complete a Tax Return or on a Statement of Account. It may also be on other documents.

Company Taxation

The Company Taxation UTR can be found on the Notice to deliver the company tax return and on most other documents sent by HM Revenue & Customs. Depending on the document or piece of correspondence, it may be printed next to the heading 'Tax Reference', 'UTR', or 'Official Use'.

Partnerships

The Partnership UTR can be found on a Partnership tax return (SA800) or Notice to complete a Partnership tax return. It may also be on other forms or correspondence we have sent.

Trusts

The Trust UTR can be found on a Trust tax return (SA900) or Notice to complete a Trust tax return. It may also be on other forms or correspondence we have sent.