On this page
In short
- A UTR is your 10-digit Unique Taxpayer Reference for Self Assessment.
- You only have one if you have registered for Self Assessment or been sent a return.
- Find it on HMRC letters, your tax return, or in your personal tax account.
- Never had one? Register for Self Assessment and it arrives by post around 15 days after you register, longer if you are abroad.
Where it appears
- The welcome letter (SA250) when you registered
- Notices to file and payment reminders
- Previous returns and statements
- Personal tax account, Self Assessment section
- HMRC app
Who needs one
Self-employed people, CIS subcontractors, anyone with untaxed income or employment expenses over £2,500 a year. PAYE employees claiming under that line do not need one.
If you have never had one
Register for Self Assessment. HMRC posts the UTR, and once issued it also shows in your personal tax account and the HMRC app. For CIS subcontractors we register you as part of the claim.
Questions
Is my UTR the same as my NI number?
No. NI numbers are two letters, six digits, one letter. UTRs are ten digits.
Lost it?
Call HMRC's Self Assessment line with your NI number, or find it in the app.
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This guide is general information, not advice about your circumstances. Figures use HMRC rates for the 2026 to 2027 tax year. We are a paid tax agent and not HMRC.
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