How to Get a UTR Number — Guide for Self-Employed UK

Your UTR number is essential for filing self assessment tax returns. Here’s how to get one and what you need to know.

What Is a UTR Number?

Feature	Details
Stands for	Unique Taxpayer Reference
Format	10 digits (e.g., 12345 67890)
Issued by	HMRC
Purpose	Identifies you for self assessment
Unique to you	Never changes

UTR vs National Insurance Number

Document	Format	Purpose
UTR	10 digits	Self assessment tax
NI Number	2 letters + 6 numbers + 1 letter	NI contributions, employment

You need both for self assessment.

Who Needs a UTR Number?

You Need One If You’re:

Situation	UTR Required
Self-employed	Yes
Sole trader	Yes
Partner in a partnership	Yes
Company director	Often
Receiving untaxed income	Yes
Landlord with rental income	Yes
Filing self assessment	Yes

You Might Not Need One If:

Situation	UTR Needed?
Employed only	Usually no
No untaxed income	No
All tax collected through PAYE	Usually no
Already have one	Don’t apply again

How to Apply for a UTR Number

Online Registration (Recommended)

Step	Action
1	Go to gov.uk/register-for-self-assessment
2	Choose your category (e.g., “Self-employed”)
3	Create Government Gateway account (if needed)
4	Complete registration form
5	Submit application
6	Wait for UTR by post (2-4 weeks)

What You’ll Need to Register

Information	Required
National Insurance number	Yes
Full name	Yes
Date of birth	Yes
Current address	Yes
Phone number	Yes
Email address	Yes
Business details	If self-employed
Date you started	Self-employment start date

Phone Registration

Contact	Details
Self Assessment helpline	0300 200 3310
Hours	Monday to Friday, 8am to 6pm
What you’ll need	NI number, personal details

After Registering

What Happens Next

Timeline	What Happens
Immediately	Application received
1-2 weeks	HMRC processes
2-4 weeks	UTR letter arrives (SA250)
Later	Activation code for online services

The Letters You’ll Receive

Letter	Contents
SA250	Welcome to Self Assessment + UTR
Activation letter	Code to activate online account
Reminder letters	Filing deadlines

Activating Online Services

1. Receive UTR in post
2. Log in to Government Gateway
3. Request activation code
4. Receive second letter with code (7-10 days)
5. Enter code to activate
6. Full access to online filing

Finding Your UTR If You’ve Lost It

Check These Sources

Source	Where to Look
Previous tax returns	Top of the return
HMRC letters	Any self assessment correspondence
SA250 letter	“Welcome to Self Assessment”
Personal Tax Account	Online at gov.uk
HMRC app	If you’ve registered
Tax software	If you’ve filed online before
Accountant	If you use one

Online: Personal Tax Account

1. Go to gov.uk/personal-tax-account
2. Sign in with Government Gateway
3. View your self assessment details
4. UTR will be displayed

Phone HMRC

Contact	Details
Call	0300 200 3310
Verify identity	Security questions
Receive UTR	Over phone or by post

Common UTR Questions

How Long Does It Take?

Stage	Timeline
Application processing	1-2 weeks
UTR letter	2-4 weeks total
Busy periods (Jan)	May take longer
Online activation	Additional 7-10 days

Can I Get It Faster?

Method	Speed
Standard post	2-4 weeks
Phoning HMRC	Same — by post
Expedited	Not available

No shortcuts: UTR must come by post for security.

What If I Need It Urgently?

Situation	Solution
Work contract requires it	Explain timeline to client
CIS (construction)	Register early
Tax return due	File late if necessary, UTR still needed

Multiple UTRs?

You should only have ONE UTR. If you have more:

• Contact HMRC
• Don’t use both
• One may need closing

UTR for Different Situations

Self-Employed (Sole Trader)

Registration	Via
Register	gov.uk/register-for-self-assessment
Category	Self-employed
Business name	Optional for sole traders
Timeline	2-4 weeks

Partnership

Registration	Details
Partnership UTR	Separate from personal
Personal UTR	Each partner needs one too
Nominated partner	Registers the partnership
Partnership SA	Filed separately

Company Director

Situation	UTR Needed?
Director salary only	Maybe not
Dividends above allowance	Yes
Other untaxed income	Yes
Company UTR	Separate from personal

Landlord

Rental Income	Action
Under £1,000	Trading allowance, may not need
Over £1,000	Register for self assessment, get UTR
Property partnership	Partnership and personal UTR

Using Your UTR

When You’ll Need It

Situation	UTR Used For
Filing tax return	Identifies your return
Paying tax bill	Reference number for payment
Correspondence	Include in HMRC letters
Accountant	Give to your tax preparer
CIS (construction)	Subcontractor verification
Some contracts	Clients may request

Keeping It Safe

Advice	Why
Don’t share publicly	Tax-related identity risk
Save copies of letter	In case original lost
Record digitally	Secure storage
Know where it is	Needed for annual filing

CIS (Construction Industry Scheme)

UTR for Construction

Requirement	Details
Subcontractors	Must provide UTR to contractors
Verification	Contractor checks with HMRC
Without UTR	Higher tax deducted (30%)
With UTR	Lower deduction rate

Registering for CIS

1. Get your UTR first (self assessment registration)
2. Register for CIS separately
3. Provide UTR to contractors
4. Verify gross payment status if eligible

Problems and Solutions

Application Not Processing

Issue	Solution
Over 4 weeks	Call HMRC
Wrong address	Update and request reissue
Application lost	May need to re-register

Wrong Details on UTR Letter

Issue	Action
Wrong name	Contact HMRC to correct
Wrong address	Update online or by phone
Wrong business type	Call to amend registration

Summary

Key Point	Remember
What it is	10-digit taxpayer reference
Who needs it	Self-employed, landlords, directors
How to get	Register online at gov.uk
Timeline	2-4 weeks by post
Lost it	Check Personal Tax Account or call HMRC
Keep it safe	You’ll use it annually