Client's HMRC reference number

Please enter the reference number that HM Revenue & Customs (HMRC) has assigned to your client for the HMRC business area that your query relates to. This reference number can normally be found on tax returns and other correspondence from HMRC. The most common references are the Self Assessment Unique Taxpayer Reference (UTR), VAT Registration Number, Corporation Tax Company's Unique Taxpayer Reference, Employers PAYE Reference and a National Insurance number. If your issue is about tax payments or repayments your client may have also been assigned an Accounts Office reference number by the relevant HMRC Debt Management and Banking (DMB) office.