Business unique identifier

Enter any UK Unique Taxpayer Reference number, for example -

Where the chargeable person is a company, enter the HMRC Corporation Tax Unique Taxpayer Reference (CT UTR) number. If you don't have a CT UTR you can use a:

• VAT registration number
• Employer PAYE reference
• Company registration number - allocated by the Registrar of Companies where the company is incorporated
• Non-resident landlord reference
• Unique transaction reference number for Stamp Duty Land Tax

Where the chargeable person isn't a company, for example a partnership, you should enter a UK tax reference such as:

• VAT registration number
• Employer PAYE reference
• Self Assessment Unique Taxpayer reference
• Non-rresident landlord reference
• Unique transaction reference number for Stamp Duty Land Tax

or enter any non-UK identifier (for example Company Registration Number).

If you don't have any of the above references, enter 'No reference number' in the 'Business Unique Identifier' field and 'Not applicable' for the 'Origin and type of Business Unique Identifier'.