Buisness unique identifier

Enter any UK Unique Taxpayer Reference number, for example -

Where the chargeable person is a company enter the HM Revenue & Customs Corporation Tax Unique Taxpayer Reference number. If you do not hold such a reference then you may enter one of the following:

• VAT Registration Number 
• Employer PAYE Reference 
• Company Registration Number - allocated by the Registrar of Companies where the company is incorporated 
• Non-Resident Landlord reference

Where the chargeable person is not a company, for example, a partnership, you should enter a UK tax reference. For example:

• VAT Registration Number 
• Employer PAYE Reference 
• Self Assessment Unique Taxpayer Reference 
• Non-Resident Landlord reference

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

If you have none of the above please enter 'No reference number' in the 'Business unique identifier' field and 'Not applicable' for the 'Origin and type of business unique identifier'.