UTR
Category: registration
Unique Taxpayer Reference — UK HMRC's identifier for tax-registered entities.
UTR (Unique Taxpayer Reference) is a 10-digit number issued by HMRC in the UK to identify taxpayers. Individuals receive a UTR for Self Assessment, while businesses receive one for Corporation Tax or VAT registration. Non-UK businesses registering for UK VAT will receive a VAT number (GB prefix) and may need a UTR for other tax obligations.
Examples
- • A non-UK seller registering for UK VAT receives a GB VAT number; they may also need a UTR if they have other UK tax obligations.
- • HMRC uses the UTR to track all tax obligations for a taxpayer; it must be included on UK Self Assessment tax returns.
- • When registering for UK VAT, a non-resident business will receive both a VAT registration number and may need to complete additional HMRC registration for a UTR.