Definition
A UTR number, or Unique Taxpayer Reference, is the 10-digit reference HMRC issues to individuals who register for Self Assessment and to limited companies for Corporation Tax. It identifies the taxpayer on tax returns and in dealings with HMRC. Construction contractors need it before they can pay a subcontractor.
Also called: Unique Taxpayer Reference, UTR, Self Assessment UTR
UTR number in practice
Sole traders get a UTR when they register for Self Assessment, usually within a few weeks. A limited company receives a separate company UTR after incorporation, which is different from its company registration number.
A UTR is not normally printed on invoices. Contractors in the construction industry ask for it to verify subcontractors under the Construction Industry Scheme, and agencies or umbrella companies may ask for it during onboarding.
Keep your UTR private beyond those uses. It is not a VAT number, and only VAT-registered businesses show a VAT number on invoices.
Example
Before paying a new plasterer's first invoice, a building contractor asks for his name, UTR, and National Insurance number, verifies him with HMRC, and is told to deduct CIS at 20 percent.
Frequently Asked Questions
Do I need to put my UTR on my invoices?
No. It is not required. Share it only with clients who need it, such as contractors verifying you for the Construction Industry Scheme.
Where can I find my UTR?
On letters from HMRC about Self Assessment, in your HMRC online account, or in the HMRC app.
Related terms
- Construction Industry Scheme The Construction Industry Scheme (CIS) is a UK HMRC scheme under which contractors deduct money from payments to subcontractors for construction work and pass it to HMRC as advance tax.
- VAT registration number A VAT registration number is the unique number HMRC gives a business when it registers for VAT in the UK, made up of nine digits with a GB prefix.
- Company registration number A company registration number is the eight-character number Companies House gives each UK limited company and LLP when it is incorporated.
- Tax ID A tax ID is the number a tax authority assigns to a business for reporting and collecting taxes.
This page is for general information only and is not legal, tax, or financial advice. Rules change and vary by location, so consult a qualified lawyer or accountant about your situation.