Company UTR number: what it is and how to find it
What a company UTR is, where HMRC sends it, how to request a copy online and how it differs from a personal UTR, company number and VAT number.
In one sentence
A company UTR is the 10-digit Corporation Tax reference HMRC posts to a limited company's registered office after it is set up, and you can request a copy online if it is lost.
Quick answer
- HMRC posts the company UTR to the registered office, usually around 15 days after registration
- Request a copy online with the company registration number and registered name; it is posted to the Companies House address
- The company UTR is different from your personal UTR and your Companies House number
- You need it to add Corporation Tax services and to file the Company Tax Return
What is a company UTR number?
A company UTR is the 10-digit Unique Taxpayer Reference HMRC gives a limited company for Corporation Tax. It identifies the company on its Company Tax Return, in HMRC letters and in its business tax account. HMRC may just call it a "tax reference".
You get it when you set up a limited company. HMRC posts it to the company's registered office address, usually around 15 days after the company is registered. If it has not arrived, you can request a copy online (see below). The source is GOV.UK: find your UTR number.
Where to find your company UTR
- HMRC letters. Look at any Corporation Tax letter, such as a notice to deliver a Company Tax Return or a payment reminder.
- A previous Company Tax Return. The UTR is on it.
- The company's business tax account, if the company has registered for online tax services and attached the UTR to the profile.
- Your accountant. If you have an agent, they hold the UTR on file.
Corporation Tax payments use a separate 17-character payment reference, which HMRC says you can find on your notice to deliver a tax return, on reminders and in your online account.
How to request a company UTR online
If you cannot find it, use HMRC's Ask for a copy of your Corporation Tax UTR service. You need the company registration number and the registered company name.
- HMRC sends it by post to the registered address shown at Companies House. It does not send it by email, to keep your details secure.
- The service only works for companies registered with Companies House.
- You cannot request a copy for a company that has been dissolved, struck off, closed or converted to a different type of organisation, or one that is recently incorporated.
Check the registered office address is correct before you request. If it is out of date, you must tell Companies House first, or the letter goes to the wrong place. If a new company has had no UTR 15 working days after registering, HMRC says you can request it online.
Company UTR vs personal UTR
A company and its director each have a UTR, and they are different numbers. The company's UTR is for Corporation Tax. A director's personal UTR is for their own Self Assessment return, for example to report dividends or a director's loan benefit. Never use one in place of the other. Our guide to finding your personal UTR number covers the personal reference.
UTR vs company number vs VAT number
| Reference | Issued by | Used for |
|---|---|---|
| Company UTR | HMRC | Corporation Tax: registration, Company Tax Return, payments. 10 digits. |
| Company registration number | Companies House | Identifies the company on the public register, accounts and confirmation statements. |
| VAT registration number | HMRC | VAT returns and invoices, only if the company is VAT registered. 9 digits, sometimes shown with GB at the start. |
| Employer PAYE and Accounts Office references | HMRC | Payroll reports and PAYE payments, only if the company employs anyone. |
Not sure which number a form wants? Our guide to finding a company registration number explains the Companies House one.
Why you need the UTR
To register for Corporation Tax
Registering the company with Companies House online usually sets up Corporation Tax at the same time. If you registered by post, through third-party software, or online without activating a business tax account, you add Corporation Tax services yourself. HMRC asks for the company registration number, the date you started to do business, the date your first accounts are made up to and the 10-digit UTR. HMRC then posts an activation code to the registered office, usually within 10 days (21 days if you live abroad). See GOV.UK: add Corporation Tax services.
To file the Company Tax Return
The company must file a Company Tax Return (CT600) when HMRC issues a notice to deliver one, even if it makes a loss or owes no Corporation Tax. The return identifies the company by its UTR. Read our CT600 guide for what goes in it and the deadlines.
To pay Corporation Tax
Corporation Tax is normally paid 9 months and 1 day after the end of the accounting period, and you pay using the 17-character payment reference for the accounting period. If you use the wrong reference, HMRC may delay the payment or apply it to a different bill.
Common problems
- The letter went to the wrong address. It goes to the registered office. If you used a formation agent's address or an old one, check with them, then update Companies House.
- Nothing has arrived. Allow for the posting time, then request a copy online. For a very new company the service will not work yet.
- The company was dormant. A company not doing business is usually dormant for Corporation Tax. Add Corporation Tax services when it starts to do business. That covers buying, selling, advertising, renting a property and employing someone.
- You used your personal UTR. HMRC cannot match it to the company. Use the company reference.
When an accountant helps
If the UTR is missing, the registered address is wrong or Corporation Tax was never activated, deadlines can pass unnoticed. We sort out the registration, get authority to act for the company and keep the Corporation Tax dates on our calendar. See our limited companies service, or book a call.
Book a call →Frequently asked questions
Where do I find my company UTR number?
Check HMRC Corporation Tax letters, a previous Company Tax Return or the company's business tax account. If it is lost, request a copy online; HMRC posts it to the registered address at Companies House.
How do I request a company UTR online?
Use HMRC's Ask for a copy of your Corporation Tax UTR service on GOV.UK. You need the company registration number and registered company name. It does not work for dissolved companies or recently incorporated ones.
Is a company UTR the same as a company registration number?
No. The company registration number is issued by Companies House. The UTR is issued by HMRC for Corporation Tax. They are separate numbers.
Is my company UTR the same as my personal UTR?
No. A director has a personal UTR for Self Assessment and the company has its own UTR for Corporation Tax. Use the company UTR on company tax matters.
How long does it take to receive a company UTR?
HMRC says you usually get a UTR by post around 15 days after you register. If a new company still has none 15 working days after registering, you can request it online.
Key terms
- Company UTR
- The 10-digit Unique Taxpayer Reference HMRC gives a limited company for Corporation Tax.
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