When starting your own business there are many different numbers and codes your company will acquire and it can be difficult to remember which codes are used for different services. One of the most important numbers your company will receive is the Unique Taxpayer Reference (UTR). This code is issued by HMRC and consists of 10 digits. The code is used by your company to communicate with HMRC regarding any tax issues.

How do I obtain a UTR number?

At the time of registering your business Companies House will automatically provide the company details to HMRC. A letter is then sent from HMRC to the registered office address of your company.  This letter will include the CT41G form which collects details from your new business and also contains your UTR number. This is usually found in the top right corner of the letter. Even if your company will remain dormant you will still be issued with a UTR number. Owners of dormant companies must complete the CT41G Dormant Company insert form and return it to HMRC.

What information do I need to provide to HMRC?

The CT41G form will collect information about the trading activities of your company. If your company begins trading you must notify HMRC within the first 3 months by submitting the CT41G form. This will ask you to provide the following details:

  • Date your company accounts are made up to (Accounting Reference Date).

  • Your full company name and registration number.

  • Date your business started trading.

  • Main trading address where day to day business is carried out.

  • Type of business activities carried out.

Why is the UTR number important?

Your companies UTR number is unique and must be held securely on your records as it allows you to register the company for corporation tax, file company tax returns and pay corporation tax. It is important to remember your company UTR is different to your personal UTR which is used to file for self-assessment tax returns. When you register a UK limited company it is seen as its own legal entity and must file separate tax returns.

You can register with HMRC online to access all of your tax information and to file returns.

This article is provided for guidance only. If you require more information or wish to order a reminder of your UTR number you will need to contact your local HMRC office.