The short answer
A UTR, or Unique Taxpayer Reference, is a 10-digit number HMRC uses to identify you for Self Assessment. Company directors need a personal UTR to file their tax return, and your company has a separate UTR for Corporation Tax. You get yours by registering with HMRC, and it normally arrives by post within about 10 working days.
Checked 4 November 2026. Rates for 2026/27.A UTR, or Unique Taxpayer Reference, is a 10-digit number HMRC uses to identify you for Self Assessment. Company directors need a personal UTR to file their tax return, and your company has a separate UTR for Corporation Tax. You get yours by registering with HMRC, and it normally arrives by post within about 10 working days.
Key takeaways
- A UTR is a 10-digit number that identifies a taxpayer in HMRC’s Self Assessment system.
- Directors have a personal UTR for Self Assessment and the company has its own, different UTR for Corporation Tax.
- You register online through GOV.UK and HMRC posts the UTR to you, usually within 10 working days.
- Register by 5 October following the end of the tax year in which you first need to file.
- If you lose your UTR, you can find it in your online account, on old HMRC letters or by contacting HMRC.
What is a UTR number?
A Unique Taxpayer Reference is a 10-digit code issued by HMRC. Think of it as your tax account number. It links your Self Assessment returns, payments and correspondence to you personally. Without it, you cannot file a return, and HMRC cannot match your payments to your account.
You will use your UTR when you file online, when you pay by bank transfer, when you ask HMRC about your account and when you authorise an accountant to act for you. It does not change from year to year, so once you have it, you keep it.
Personal UTR vs company UTR
This is one of the biggest sources of confusion for new directors. You will typically have two UTRs.
| Type | Used for | How it arrives |
|---|---|---|
| Personal UTR | Your Self Assessment return and payments | Posted to your home address after you register |
| Company UTR | Corporation Tax, the CT600 and company payments | Posted to the registered office after incorporation |
Both are 10 digits long, so it is easy to mix them up. Never use your company UTR on a personal return or the other way round. If you need to confirm which is which, check the heading on the HMRC letter. Our guide on how to register for Corporation Tax covers the company side.
Do company directors need a UTR?
In most cases, yes. Directors must file a Self Assessment return unless a narrow exemption applies, and you cannot file without a UTR. Even if all your income comes through PAYE, being a director normally means you must register. If you are unsure, our post on Self Assessment for company directors explains who must file.
How to get your personal UTR
- Search GOV.UK for register for Self Assessment and choose the option that fits, usually the one for self-employed or other income including company directors.
- Sign in with your Government Gateway user ID, or create one if you do not have it.
- Enter your personal details, including your National Insurance number, address and the date you became a director.
- Submit the registration and wait for HMRC to post your UTR and an activation code.
- Use the activation code to enrol for Self Assessment online and then file your return.
It usually takes around 10 working days for the UTR to arrive, and longer if you live abroad. Do not wait until the last minute.
When to register
You need to register by 5 October following the end of the tax year in which you first needed to file. For example, if you became a director in the 2025-26 tax year, you should register by 5 October 2026 to be ready to file by 31 January 2027. If you register late, HMRC may take longer to issue the UTR, and you could face penalties if you miss the filing deadline as a result.
If you have just set up the company, register soon after incorporation so the paperwork is in place early. Our guide to limited company formation costs and timeline shows the order of tasks.
What if you have lost your UTR?
You do not need to apply for a new one. Instead, find the existing number in one of these places.
- Previous Self Assessment letters, returns and payment reminders from HMRC.
- Your personal tax account on GOV.UK, once you are signed in.
- The HMRC app, which may show your UTR in your account details.
- By contacting HMRC, who can confirm it after security checks.
If you use an accountant, they should be able to provide it, because they will have used it to file previous returns.
Directors who live abroad or are new to the UK
Non-UK resident directors of UK companies can still need a UTR if they receive UK income such as director’s fees or UK dividends that must be reported. The process is the same, but the letter takes longer to reach an overseas address, so register as early as you can. HMRC may also ask for additional identity checks. If you are in that position, our guide to non-UK resident directors and expats explains how residency changes your obligations.
For anyone, a good habit is to store both UTRs, your National Insurance number and your Government Gateway user ID in a secure password manager, along with the date you registered. When January arrives, you will have everything needed in one place instead of hunting through old post.
Authorising your accountant
Once you have your UTR, your accountant can ask to act for you. HMRC uses an authorisation process so the agent can see your account, file your return and speak to HMRC on your behalf. You normally approve this through your online account or by signing a form such as 64-8. This allows them to prepare your return without your needing to share your login. Our fixed monthly packages start at £45.83 + VAT and can include personal tax returns for directors.
Staying safe with your UTR
Your UTR is not a password, but it is still sensitive. Scammers may use it, together with other details, to impersonate you or send convincing but fake HMRC emails. Never share it with anyone you do not know, and be wary of messages that ask for your Government Gateway password. HMRC will not ask you for your full password by email, text or phone.
The bottom line
Every company director needs a personal UTR before they can file Self Assessment, and the company has its own separate UTR for Corporation Tax. Register early, keep both numbers safe and label them clearly, and the January deadline becomes much less stressful.
Frequently asked questions
What does UTR stand for?
Unique Taxpayer Reference. It is the 10-digit number HMRC uses to identify you in the Self Assessment system.
How long does it take to get a UTR?
Usually around 10 working days after you register, and longer if you live abroad.
Is my company UTR the same as my personal UTR?
No. The company has a separate UTR for Corporation Tax, and you have a personal one for Self Assessment.
Where can I find my UTR if I lose it?
On previous HMRC letters or returns, in your online personal tax account, in the HMRC app or by contacting HMRC.
Can I file Self Assessment without a UTR?
No. You must register first, receive your UTR and activate your online account before you can file.
This article is general information, not personal tax or financial advice. Rules and rates change, so check GOV.UK or speak to an accountant about your circumstances. Rates shown are for 2026/27, last checked November 2026.