What is a unique taxpayer reference?
Answered 11 March 2026
What is a Unique Taxpayer Reference?
HMRC Guidance / Practice
A Unique Taxpayer Reference (UTR) is a unique set of 10 numerals allocated automatically by the computer when a taxpayer record is set up. In the context of Self Assessment specifically, it is allocated automatically by the Self Assessment (SA) computer when a taxpayer record is set up.
A UTR can be held by a range of taxpayer types, including:
- Individuals (sole traders) — identified by their UTR alongside a National Insurance number
- Partnerships (general, Scottish, and limited) — identified by a Self Assessment UTR
- Companies — identified by a Corporation Tax UTR alongside a Company Registration Number
- Organisations (e.g. trusts) — used as a primary identifier where a National Insurance number is not applicable
What the Law Says
In the context of the Construction Industry Scheme (CIS), legislation requires contractors to provide their UTR for verification purposes, and to obtain the UTR of sub-contractors (whether individuals, partners, or companies) before making payments.
Citation sources
ayment, or b a payment which would be a contract payment but for section 60(4) of the Act (contract payments:exceptions), and, where that person has appointed a nominee, his nominee, are registered for gross payment, for payment under deduction or is not registered under Chapter 3 of the Act.This is subject to paragraph (3). 2 For the purpose of verification the contractor must provide— a his name, unique taxpayer reference (UTR), accounts office reference and employer’s reference, and b in rela
National Insurance number (for individuals) Unique Taxpayer Reference (for organisations) Address (if a National Insurance number or Unique Taxpayer Reference cannot be provided.) If the address is not in the UK, passport or identification card details will have to be provided.
A Unique Taxpayer Reference (UTR) is a unique set of ten numerals allocated automatically by the Self Assessment (SA) computer when a taxpayer record is set up.
A Unique Taxpayer Reference (UTR) is a unique set of 10 numerals allocated automatically by the computer when a taxpayer is set up.
A Unique Taxpayer Reference (UTR) is a unique set of 10 numerals allocated automatically by the computer when a taxpayer is set up on SA.
Dear VAT Registration number:………………………. This acknowledgement form is to be signed where a accepts that VAT returns addressed to but rendered by them relate to their business. Please sign and return the duplicate form enclosed. Yours -————————————————————————————————- Acknowledgement Taxable person who is required to be registered: Registered business name …………………………………………………………………………… Principle Place of Business Address ………………………………………………………………………….. Business Type (provide the relevant referen