Written for the 2025/26 tax year, the return due by 31 January 2027. Checked against GOV.UK on 6 October 2026.
A UTR is a Unique Taxpayer Reference: a 10-digit number HMRC gives you when you register for Self Assessment or set up a limited company. GOV.UK says you can find yours in your Personal Tax Account, in the HMRC app, or on previous tax returns and other documents from HMRC. This guide covers where to look and how to get one. It comes from Wainwrights Accountants in Bromborough, Wirral. We work with clients across the UK.
UTR numbers: key facts
| What | Date or figure | Source |
|---|---|---|
| Length of a UTR | 10 digits | GOV.UK: find your UTR number |
| When a new UTR usually arrives | By post, around 15 days after you register (longer if you live overseas) | GOV.UK: find your UTR number |
| Online tax return for 2025/26 | 11:59pm on 31 January 2027 | GOV.UK: Self Assessment deadlines |
| Personal tax return with Wainwrights | From £20 a month + VAT (£24 including VAT) | Our prices |
What is a UTR number?
It is the reference HMRC uses to identify you, or your company, for tax. GOV.UK says it is a 10-digit number and that it might just be called “tax reference” on the paperwork you have. You get one when you register for Self Assessment or set up a limited company.
Where can you find your UTR?
GOV.UK gives three places to look, if you are an individual or a sole trader. GOV.UK says you can find your individual UTR:
- in your Personal Tax Account
- in the HMRC app
- on previous tax returns and other documents from HMRC, for example notices to file a return or payment reminders
If you cannot find it on any documents or online, GOV.UK says to contact HMRC.
How do you get a UTR if you have never had one?
By registering for Self Assessment. GOV.UK says you’ll usually get your UTR by post around 15 days after you register, and that it takes longer if you live overseas. Its tool to check when you can expect a reply from HMRC covers UTRs.
For the 2025/26 tax year, the date to tell HMRC you need to send a tax return was 5 October 2026. GOV.UK says that if you tell HMRC after that date, you could get a penalty. Our guide to registering after the 5 October deadline covers what changes.
If you have registered before but did not send a tax return last year, you may need to reactivate your Self Assessment account instead. GOV.UK’s registration service tells you how.
What do you need a UTR for?
To file a tax return online. GOV.UK says you need sign in details and your UTR to use its online filing service. You must register for Self Assessment before using it for the first time.
GOV.UK gives two more:
- Construction work. To register for the Construction Industry Scheme (CIS), GOV.UK says you’ll need the UTR for your business. If you do not have one, it says to register as a new business for Self Assessment and choose “working as a subcontractor” when prompted.
- Getting help with your tax. If you write to HMRC to authorise someone to help deal with your tax, the letter must include your tax reference number, for example your UTR.
Does a limited company have its own UTR?
Yes. GOV.UK says you get a UTR when you set up a limited company, and it deals with the “individual UTR” and the “Corporation Tax UTR” under separate headings.
For a company, partnership or trust, the organisation’s UTR is on previous tax returns and other documents from HMRC. If you have a limited company, you can request your Corporation Tax UTR online, and HMRC will send it to the business address that’s registered with Companies House.
What if your UTR has not arrived and the deadline is close?
Check HMRC’s reply tool, and go by the dates HMRC gives you. The online tax return for 2025/26 is due by 11:59pm on 31 January 2027. If you registered after 5 October 2026, HMRC writes to you with the deadline for your tax return, which GOV.UK says is 3 months from the date on its letter or email. Either way, you must still pay the tax you owe by 11:59pm on 31 January 2027, or you’ll get a penalty.
Can an accountant get a UTR for you?
An accountant can register you, and HMRC then issues the UTR. GOV.UK has a separate route for agents to register a client.
At Wainwrights, registering you with HMRC is included in the monthly price if you’re a new sole trader or partnership. We help other people register too, and there may be a charge. We then prepare your Self Assessment tax return from your records and file it online with HMRC. A personal tax return is from £20 a month + VAT (£24 including VAT), and the sole trader package is from £60 a month + VAT. Prices are indicative: our team confirms the scope and final price. Business prices are subject to turnover not exceeding £150,000. No date is too late to come to us, including if you have already missed the 5 October date to register. To start, get a quote or book a free call.
What do people ask about UTR numbers?
How long does it take to get a UTR?
GOV.UK says you’ll usually get your UTR by post around 15 days after you register, and that it takes longer if you live overseas.
I have lost my UTR. How do I find it?
Look in your Personal Tax Account, in the HMRC app, or on previous tax returns and other documents from HMRC, such as notices to file a return or payment reminders. If it is not there, contact HMRC.
Do I have a UTR if I have only ever been employed?
Probably not. GOV.UK says you get a UTR when you register for Self Assessment or set up a limited company. If you have done neither, check your Personal Tax Account or the HMRC app before assuming you have one.
Can Wainwrights register me for Self Assessment?
Yes. If you’re a new sole trader or partnership, registering you with HMRC is included in the monthly price. We help other people register too, and there may be a charge.
HMRC’s processes and deadlines change, and what you need depends on your own circumstances. This guide is general information, not personal advice. To talk yours through with an accountant in Bromborough, get a quote or book a free call.