Tax number (UTR number) 

The abbreviation UTR stands for Unique Taxpayer Reference. Every person who needs to submit a Self Assessment has this number, including self-employed people. 

So having a UTR number does not necessarily mean that you are self-employed. 

Private individuals, people offering rentals, people participating in partnerships, etc., can also have a UTR number. 

Self-employment registration must always be performed as self-employed; then we act as self-employed under our own UTR number. 

The UTR number has a role to play in submitting Self Assessment tax return and identifying a person. Self Assessment may include several income sources, e.g. incomes from self-employment. 

 

In case of people working as part of the CIS (Construction Industry Scheme), it may be important to get this as early as possible, as the general contractor may ask for it to check which CIS deduction tax band you fall into. 

 

The letter containing the UTR number will be sent by the HM Revenue & Customs as the last step of the registration procedure within 2-4 weeks of registration. 

Even though receiving the UTR number may take such a long time, you are able to issue invoices as of the registration date, so you may work and conduct services, and also invoice them. 

Make sure to keep this letter, as you will need this number as long as you are performing activities as self-employed. 

You will also need your UTR number for your Self Assessment tax return, and also for creating a HM Revenue & Customs gateway account. 

TIPS & TRICKS

The UTR number consists of 10 digits

This 10-digit-number can be found in top left corner of the letter coming from HM Revenue & Customs, under “Our ref.”. 

The UTR number is exclusively for internal use, you don’t need to indicate it on your invoices. 

You may start working without a UTR number.

Private individuals, people offering rentals, people participating in partnerships, etc., can also have a UTR number.

The UTR number and the VAT number are two different nomination.