Running a limited company in the UK means dealing with several important reference numbers. You may already be familiar with your Company Registration Number, VAT number, PAYE reference or Corporation Tax payment reference. Another key number you need to understand is your company UTR number.
A company UTR is one of the most important references HMRC uses to identify your business for Corporation Tax. You will often need it when dealing with HMRC, adding Corporation Tax to your business tax account, filing Company Tax Returns or speaking to your accountant.
This guide explains what a company UTR is, where to find it, when to use it and what to do if you cannot locate it.
What is a company UTR number?
A company UTR number is a 10-digit Unique Taxpayer Reference issued by HMRC. It may also simply be referred to as your company’s “tax reference”.
Your company UTR is used by HMRC to identify your company for tax purposes, particularly for Corporation Tax. It is separate from your personal tax records and separate from the company number issued by Companies House.
In simple terms, your company UTR is your company’s HMRC tax reference.
When does HMRC issue a company UTR?
When you register a private limited company with Companies House, the company will usually be set up for Corporation Tax at the same time, unless the company is dormant.
HMRC says you will usually receive your company UTR by post around 15 days after registering. It can take longer if the company is based overseas.
If you have not received the UTR 15 working days after registering your company, you can request your company’s UTR online. HMRC will send it to the business address registered with Companies House, so check that your registered office address is correct before making the request.
Why does your company UTR matter?
Your company UTR matters because HMRC uses it to match tax records, returns, payments and correspondence to the correct company.
You may need your company UTR when you:
- Add Corporation Tax to your HMRC business tax account
- File a Company Tax Return
- Deal with Corporation Tax enquiries
- Authorise an accountant or tax adviser
- Contact HMRC about company tax matters
- Register or manage certain business tax services
- Check Corporation Tax records online
GOV.UK says you need your company’s 10-digit UTR when adding Corporation Tax services to your business tax account.
Company UTR vs personal UTR: what is the difference?
A company UTR belongs to a limited company. It is used for the company’s Corporation Tax affairs.
A personal UTR belongs to an individual. You may have one if you are registered for Self Assessment, for example because you are self-employed, a landlord, a company director with additional tax reporting needs, or someone who needs to submit a personal tax return.
The two numbers are not interchangeable. Your company’s UTR should not be used for your personal tax return, and your personal UTR should not be used for the company’s Corporation Tax.
Company UTR vs CRN: are they the same?
No. A company UTR and a Company Registration Number, often called a CRN, are different.
Your CRN is issued by Companies House when the company is incorporated. GOV.UK says the certificate of incorporation confirms the company legally exists and shows the company number and date of formation.
Your company UTR is issued by HMRC and is used for tax purposes.
A useful way to remember the difference is:
- CRN = Companies House company identity
- Company UTR = HMRC Corporation Tax identity
You may need both numbers at different times, so it is important to keep each one safely recorded.
When will you need your company UTR?
Filing a Company Tax Return
A limited company normally needs its company UTR when filing a Company Tax Return. The CT600 is the main form included within the return, and the company UTR is used as the tax reference to identify the company to HMRC.
HMRC guidance confirms that the company’s Unique Taxpayer Reference should be entered in the tax reference field when completing the CT600. For a step-by-step overview of the filing process, read our guide to filing Company Tax Returns in the UK.
Adding Corporation Tax to your business tax account
If Corporation Tax has not already been added to your HMRC business tax account, you will need your company registration number, trading start date, accounts date and 10-digit UTR to add the service.
Contacting HMRC about Corporation Tax
HMRC says the 10-digit UTR appears on HMRC letters and online services, and you will need it for Corporation Tax enquiries. However, HMRC also states that advisers cannot give this reference over the phone.
Paying Corporation Tax
This is where many companies get confused. Your UTR helps identify your company, but when making a Corporation Tax payment, GOV.UK says you should use the 17-character Corporation Tax payment reference number for the accounting period you are paying. That payment reference changes each accounting period.
Using the wrong payment reference can delay allocation of your payment.
Working with an accountant
A Corporation Tax accountant will usually need your company UTR to manage Corporation Tax matters, prepare tax returns, correspond with HMRC or request authorisation to act for your company.
Only share the UTR with trusted professionals and official services.
Where can you find your company UTR?
There are several places to check.
1. HMRC letters
Your company UTR is usually shown on official HMRC Corporation Tax correspondence. GOV.UK says an organisation’s UTR can be found on previous tax returns and other HMRC documents, such as notices to file or payment reminders.
Look for documents such as:
- Corporation Tax welcome letters
- Notices to deliver a Company Tax Return
- Corporation Tax payment reminders
- Previous Company Tax Return records
- Other Corporation Tax correspondence from HMRC
2. HMRC online services
If Corporation Tax has been added to your HMRC business tax account, your UTR may appear within HMRC online services. HMRC’s Corporation Tax contact guidance says the UTR will be on HMRC letters and HMRC online services.
3. Your accountant’s records
If an accountant manages your limited company’s tax affairs, they should usually have your company UTR on file. This can often be the quickest route if you need the number for a tax return, authorisation request or HMRC query.
4. Previous Corporation Tax returns
Your company UTR may also appear on previously filed Company Tax Returns or related Corporation Tax records. GOV.UK says organisation UTRs can be found on previous tax returns and HMRC documents.
What should you do if you lose your company UTR?
If you cannot find your company UTR, do not guess it and do not use another tax reference.
GOV.UK says limited companies can request their Corporation Tax UTR online, and HMRC will send it to the business address registered with Companies House.
You can also contact HMRC for Corporation Tax support. The Corporation Tax helpline is 0300 200 3410, but GOV.UK makes clear that advisers cannot give your UTR over the phone. You can ask for a copy if you do not know it.
Before requesting a copy, check that your registered office address at Companies House is up to date. HMRC sends Corporation Tax letters to that address.
Is your company UTR confidential?
Yes. Your company UTR should be treated as sensitive business tax information.
You may need to share it with HMRC, your accountant, tax software providers or other authorised tax professionals. However, you should not publish it online, include it in public documents unnecessarily or share it with unknown third parties.
Scammers may use tax references to make fake HMRC communications appear more convincing, so keep your company UTR secure.
Can a company get a new UTR?
A company UTR is normally linked to the company for its lifetime. If the same company continues to exist, the UTR should remain the same.
If a company is dissolved and you later create a new limited company, the new company will be a separate legal entity and should receive its own tax references.
Quick answer: what is a company UTR number?
A company UTR number is a 10-digit Unique Taxpayer Reference issued by HMRC when a limited company is set up. It identifies the company for Corporation Tax and is used when managing Corporation Tax services, filing Company Tax Returns, dealing with HMRC and working with an accountant. GOV.UK says a UTR is issued when you set up a limited company and is usually received by post around 15 days after registration.
Need help with your company’s Corporation Tax?
If you are unsure about your company UTR, Corporation Tax position, tax calculations or dealing with HMRC, our Corporation Tax accountants can help you understand what you need to do next.
