How to Apply for UTR Number? Key Steps and Requirements

If you’re self-employed, in a business partnership, or earning income outside the PAYE system in the UK, you need to be registered for self-assessment with HMRC. One essential requirement for this is obtaining a UTR (Unique Taxpayer Reference) number.

This 10-digit number plays a critical role in managing your tax affairs, and is used to uniquely identify your tax records with HMRC. Whether you’re a sole trader, freelancer, contractor, or managing a small business, understanding the application process for a UTR number is key to staying compliant with UK tax laws.

In this guide, we’ll walk you through the process of applying for a UTR number online, by phone, and by post. We’ll also highlight the common mistakes to avoid, the required documents, and how to track your UTR application status with HMRC.

What Is a UTR Number?

A UTR (Unique Taxpayer Reference) is a 10-digit reference number issued by HMRC to individuals, businesses, and organisations. The purpose of the UTR is to ensure your tax records are kept under one identifier for accurate and efficient tax filing.

You will be assigned a UTR number when you register for self-assessment or when you form a business partnership. HMRC uses this number to track your tax filings, including any returns, payments, and penalties associated with your account.

It’s important to note that your UTR is personal to you, so even if you stop trading or dissolve your business, your UTR number remains the same.

You can find your UTR on official HMRC documents, such as:

• Tax returns
• HMRC letters
• Notices of assessment

Why Do You Need a UTR Number?

A UTR number is essential if you need to file a self-assessment tax return or manage tax obligations outside the PAYE system. There are several instances where a UTR number becomes mandatory:

• Self-employment: If you work for yourself as a sole trader or freelancer, you need a UTR number to report your income and pay tax through self-assessment.
• Business partnerships: For those in a business partnership, both the partnership and individual partners must have UTR numbers for tax purposes.
• Earning income outside PAYE: If you receive income from investments, property rentals, or side gigs not covered by PAYE, you will need a UTR number to declare this income.
• Directors of limited companies: As a company director, you will need a UTR to report dividends and other income not handled by the company’s PAYE scheme.
• Other tax obligations: If you owe tax on savings, foreign income, or capital gains, a UTR number allows you to submit your returns properly.

Without a UTR number, you won’t be able to file a self-assessment tax return, which can result in penalties from HMRC for non-compliance. It is, therefore, crucial to apply for one as soon as you become liable for self-assessment.

What Are the Key Requirements to Apply for a UTR Number?

Before applying for a UTR number, it’s important to gather all the necessary information to ensure your application is smooth and error-free. You will need the following:

• National Insurance Number: This is required to identify you in the UK tax system. Make sure you have this on hand when applying.
• Personal details: Full name, date of birth, current residential address, and contact information (phone number and email).
• Business information: If you are applying as a business, you will need to provide details about your business, including the business name, start date, and business address.
• Reason for application: HMRC will ask why you are applying for a UTR number. You need to clarify whether you are self-employed, in a partnership, or running a limited company.
• Income details: If you are self-employed, you may need to estimate your expected income to help HMRC understand your tax obligations.

Being well-prepared with the above information helps ensure there are no delays in your application.

How Do You Apply for a UTR Number Online?

Applying for a UTR number online is the fastest and most efficient method. Here’s a step-by-step guide to help you through the process:

1. Visit the HMRC website: Navigate to the Self-Assessment registration page (https://www.gov.uk/register-for-self-assessment) on the HMRC website. This is where you’ll start the process of registering for self-assessment and obtaining a UTR number.
2. Choose the correct option: On the page, select “Register if you’re self-employed or a sole trader” if this applies to you. If you are registering as part of a partnership or for a limited company, you should choose the appropriate option to ensure you are on the right path.
3. Create a Government Gateway account: If you don’t already have a Government Gateway account, you’ll need to create one. This involves providing your email address and creating a secure password, which will grant you access to various HMRC online services.
4. Provide personal information: Next, you will be asked to fill in personal details such as your full name, date of birth, National Insurance number, current address, and phone number. Ensure all information is accurate, as errors can lead to delays.
5. Answer questions about your self-employment: You will also be asked about the nature of your work, your start date (or expected start date), and an estimate of your income. Providing this information helps HMRC understand your tax responsibilities.
6. Submit your application: After you’ve filled out all the required fields, review your application for accuracy and submit it online.
7. Receive confirmation: Once submitted, you will receive an on-screen confirmation indicating that HMRC has received your application. Make sure to note any reference numbers provided during this process, as they can be useful for tracking your application.
8. Wait for your UTR: HMRC typically sends UTR numbers via post within 10 working days, but during busy periods, it can take up to 21 days.
9. Set up your online self-assessment account: Once your UTR number arrives, you can use it to fully activate your online self-assessment account, which allows you to manage your tax filings and obligations through HMRC’s digital portal.

Tips for a smooth online application:

• Ensure you have all the necessary information ready before starting the application.
• Use a reliable internet connection to prevent loss of data mid-application.
• Double-check all entered details for accuracy.
• If you’re unsure about any questions, consult HMRC’s help guides or contact their helpline for assistance.

How to Apply for UTR Number by Phone?

For those who prefer to apply over the phone or have questions during the process, applying by phone is a convenient alternative. Here’s how to do it:

1. Prepare your information: Gather your full name, date of birth, National Insurance number, and current address before making the call.
2. Call HMRC: Dial 0300 200 3310 to reach the Self-Assessment helpline. This line is open Monday to Friday from 8 AM to 6 PM.
3. Navigate the automated system: When you call, you’ll first encounter an automated system. Follow the prompts to select the option for registering for Self-Assessment or applying for a UTR number.
4. Speak with an HMRC representative: Once connected to a representative, explain that you need to apply for a UTR number. The representative will guide you through the process, asking for your personal details, including your full name, National Insurance number, and address.
5. Answer questions about your tax situation: The representative will ask you to explain why you need a UTR number (e.g., self-employment, partnership, or other reasons). Depending on your circumstances, you may need to provide additional information about your work or business.
6. Confirmation: After completing the application, the representative will confirm that your request has been processed. They should also inform you of when to expect your UTR number, typically within 10 working days.
7. Take notes: Write down any reference numbers or instructions provided during the call. This information will be helpful if you need to follow up on your application.

Important tip: While applying by phone can be convenient, wait times may vary, especially during peak tax season. If you’re comfortable with the online process, applying through the HMRC website can be faster.

By following these steps, you can successfully apply for a UTR number over the phone and get ready to manage your tax affairs with HMRC.

How to Apply for UTR Number by Post?

For individuals who prefer traditional methods, applying by post is another way to request a UTR number. While this method typically takes longer, it can be useful for those who prefer handling paperwork manually or have limited access to online services. Here’s how to apply by post:

1. Get the correct form: To apply by post, you’ll need to request the correct form. For self-employment, request Form SA1. If you’re registering a partnership, you’ll need Form SA400. These forms can be downloaded from the HMRC website (https://assets.publishing.service.gov.uk/media/65d31d930f4eb1ec90a98110/SA400-2023.pdf) or requested by calling HMRC directly.
2. Fill out the form: Complete all required sections of the form. Make sure to include your full name, National Insurance number, address, and details about your self-employment or partnership.
3. Double-check your information: Before sending the form, carefully review all the information you’ve provided. Errors in your form can delay your application, so ensure everything is accurate.
4. Prepare supporting documents: If requested, include copies of any relevant documents, such as proof of identity or address, along with your form. This will help HMRC verify your application.
5. Send your application: Once the form is complete, send it via post. It’s recommended to use a secure mailing method, such as recorded delivery, to ensure that your application reaches HMRC safely.
6. Wait for processing: HMRC typically takes up to 10 working days to process postal applications, though it may take longer during busy periods.
7. Receive your UTR: After processing your application, HMRC will send your UTR number by post to the address you provided. If you do not receive your UTR within 21 days, contact HMRC for an update.

Important tips for applying by post:

• Use black ink and write clearly to avoid any misinterpretation of your details.
• Keep a copy of your completed form for your records.
• If you don’t hear back within 21 days, contact HMRC to check on the status of your application.

While postal applications may not be as fast as online methods, it’s still a reliable option for those who prefer traditional paperwork or need to provide additional documentation.

How Long Does It Take to Get a UTR Number?

The typical timeframe for receiving your UTR number is 7-10 working days after submitting your application. HMRC will send your UTR via post, so make sure the address you provide is current and accurate.

During peak times, such as the self-assessment tax deadline in January, it may take up to 21 days for HMRC to process your application. If your UTR number hasn’t arrived after 21 days, it’s advisable to contact HMRC to check on the status of your application.

How Can You Check Your UTR Number Status?

If you haven’t received your UTR number within the expected timeframe, or you’re unsure about the status of your application, here’s what you can do:

1. Log in to your Government Gateway account: If you applied online, logging into your account might show updates on the status of your application.
2. Contact HMRC: If the online system doesn’t provide an update, you can call the HMRC self-assessment helpline at 0300 200 3310. Make sure you have your reference number or personal information ready to assist HMRC in finding your application quickly.

How Long Does It Take to Get a UTR Number?

The time it takes to get a UTR number can vary depending on the method of application. Here’s a general guideline:

• Online applications: Typically, HMRC will issue your UTR within 7 to 10 working days after your application is submitted. However, during busy periods such as January, when many people are filing for self-assessment, it can take up to 21 days.
• Phone applications: Similarly, phone applications are usually processed within 10 working days.
• Postal applications: Postal applications generally take up to 10 working days to process, though it may take longer if additional documents are required or during peak times.

If you haven’t received your UTR within 21 days, it’s recommended to contact HMRC to check the status of your application.

What Are the Common Mistakes to Avoid When Applying for a UTR Number?

While applying for a UTR number is straightforward, a few common errors could delay the process or cause complications.

Here are some mistakes to avoid:

• Providing incorrect information: Double-check your personal details, including your National Insurance number and address. Any mistakes here can delay your application.
• Failure to register for self-assessment: A UTR number is only issued to individuals who register for self-assessment. Ensure you complete the registration process as part of your application.
• Missing or incomplete information: Ensure you provide all necessary details about your business or self-employment. Missing information can result in delays as HMRC will need to contact you for clarification.
• Late applications: Don’t wait too long to apply. If you’re required to file a self-assessment tax return, applying for your UTR number late could lead to penalties for missing tax deadlines.

By taking the time to review your application carefully and providing accurate information, you can avoid delays in receiving your UTR number.

Conclusion

Applying for a UTR number is a necessary step for anyone managing their taxes in the UK, whether you’re self-employed, a company director, or earning income outside the PAYE system. The process is straightforward but must be done correctly to avoid delays and complications with HMRC.

With options to apply online, by phone, or by post, you can choose the method that works best for you. Just ensure that you have all the necessary documents, avoid common mistakes, and apply early enough to meet your tax obligations.

Once you receive your UTR number, keep it secure and use it whenever you interact with HMRC regarding your tax returns and payments.

FAQs About Applying for a UTR Number

Can I apply for a UTR number for free online?

Yes, applying for a UTR number online via the HMRC website is completely free. Make sure you are on the official HMRC website when you apply to avoid any unofficial fees.

What documents are required to apply for a UTR number?

You’ll need your National Insurance number, personal details (such as your name, address, and date of birth), and information about your business if applicable. If you’re applying for self-employment, HMRC may also ask for details about your expected income.

How do I register for a UTR number if I’m not self-employed?

Even if you’re not self-employed, you may need to register for a UTR number to file a self-assessment tax return. This can happen if you earn income from investments, rental properties, or other non-PAYE sources. You can follow the same process by registering for self-assessment through HMRC.

How long does it take to receive a UTR number from HMRC?

It typically takes 7-10 working days to receive your UTR number from HMRC after you apply. In busy periods, such as near the tax filing deadline, it can take up to 21 days.

What happens if I don’t apply for a UTR number?

If you are required to file a self-assessment tax return and you do not have a UTR number, you will not be able to submit your tax return. This could lead to penalties for late filing and unpaid taxes, so it’s important to apply as soon as you are required.

How do I retrieve or recover my UTR number if it’s lost?

You can find your UTR number on previous HMRC correspondence, such as your tax return or letters from HMRC. If you’ve misplaced it, you can also log into your Government Gateway account or contact HMRC for assistance.