How to find your company UTR number

What is a company UTR number?

A company UTR, or Unique Taxpayer Reference, is a 10-digit number HMRC gives a limited company when it is set up. HMRC uses it to identify the company for Corporation Tax, and it may simply be called a 'tax reference' on letters. You need it to set up Corporation Tax online, tell HMRC about dormancy and contact HMRC.

HMRC sends the UTR by post to the company's registered office, and its advisers cannot give it out over the phone. That is why the letters HMRC has already sent are the quickest place to find it.

Source: Find a lost UTR number

Company UTR, personal UTR, company number and payment reference

Four different references are easily mixed up. Using the wrong one is one of the most common reasons people think their UTR is missing, so check which number you are looking at.

Source: Pay your Corporation Tax bill

Where can I find my company UTR?

Your company UTR is printed on letters and documents HMRC has sent the company. GOV.UK points organisations to previous tax returns and other HMRC documents, such as notices to file a return and payment reminders. HMRC also says the UTR is on all its letters and in HMRC online services. Check these places first.

• The first letter HMRC posted to the registered office after the company was set up.
• A notice to file a Company Tax Return, sometimes called a notice to deliver a tax return.
• Payment reminders and any other letters from HMRC about Corporation Tax.
• Previous Company Tax Returns filed for the company.
• HMRC online services, if Corporation Tax has already been added to the company's business tax account.
• An accountant or agent who has dealt with the company's Corporation Tax may also have it on file.

Source: Corporation Tax: general enquiries

When does a new company get its UTR?

GOV.UK says you will usually get your UTR by post around 15 days after you register, and it takes longer if you live overseas. For a new company, the letter goes to the registered office address held by Companies House, so make sure someone is checking post there.

HMRC's copy service cannot be used for a company that was recently incorporated, because the original letter should arrive soon. GOV.UK's company set-up guidance says that if you did not get a UTR 15 working days after registering the company, you can request it online.

Source: Find a lost UTR number

How do I get a copy of a lost company UTR?

If you cannot find the company's UTR, ask HMRC for a copy through its online service. You need the company registration number and the registered company name. HMRC posts the UTR to the company's registered address as shown on Companies House. It is not sent by email, and HMRC advisers cannot give it over the phone.

HMRC says it uses post to keep your details secure. It does not publish a time for a copy to arrive, so allow for normal post. The service only works for companies registered with Companies House. It cannot be used for a company that is:

• closed or dissolved
• struck off and no longer on the Companies House register
• changed to a different type of organisation and no longer a registered company
• recently incorporated, while its first UTR letter is still on the way

Source: HMRC: Ask for a copy of your Corporation Tax UTR

Check the registered office address first

Because HMRC posts the UTR to the registered office held by Companies House, a copy will only help if someone can collect post there. GOV.UK says the registered office is where all letters are sent, and that you must tell Companies House if it needs updating.

The original letter may have gone to an address you no longer use, such as a formation agent's address used at set-up or an old accountant's office. If the address is out of date, change your registered office address before asking HMRC for a copy.

Source: Set up a private limited company: add Corporation Tax services to your business tax account

What do you need a company UTR for?

You need the company UTR whenever you deal with HMRC about the company's Corporation Tax. GOV.UK asks for it when you add Corporation Tax services to the business tax account, tell HMRC the company is dormant or appeal a late filing penalty. HMRC also asks for it on calls and letters.

• Setting up Corporation Tax online. Adding Corporation Tax services to the business tax account needs the company registration number, the date business started, the date the first accounts are made up to and the UTR. Once the company is active, it must tell HMRC within 3 months of starting its tax accounting period.
• Company Tax Returns. The UTR appears on the notice to file and on previous returns. See the Company Tax Return deadline for when the CT600 is due.
• Telling HMRC the company is dormant. The online service asks for the company name, the 10-digit UTR and the date the company stopped trading, if it ever traded.
• Appealing a late filing penalty. The appeal asks for the UTR, the date on the penalty notice, the penalty amount and the end of the accounting period.
• Calling or writing to HMRC about Corporation Tax. HMRC asks you to include the UTR in letters and on the first page of any documents you send.

Source: Set up a private limited company: add Corporation Tax services to your business tax account

Common company UTR mistakes

Most problems with a company UTR come from mixing up references or waiting on post that goes to the wrong place. Watch out for these.

• Giving the company registration number where HMRC asks for the UTR. They are different numbers from different bodies.
• Using a director's personal Self Assessment UTR for the company. The company has its own UTR.
• Paying Corporation Tax with the UTR instead of the 17-character payment reference. GOV.UK warns the wrong reference can delay a payment or put it against a different bill.
• Requesting a copy for a company set up only days ago, before the original letter has had time to arrive.
• Asking for a copy while the registered office is an address nobody can access.
• Expecting HMRC to read the UTR out over the phone or send it by email. A copy only comes by post.

Source: Pay your Corporation Tax bill

How SimpleFilings can help

If you have checked your HMRC letters and still cannot find the UTR, we can request a copy of your company UTR from HMRC for a £4.99 SimpleFilings service fee. You can also request one yourself through HMRC's online service. HMRC posts the UTR directly to the registered office; we do not receive it and cannot speed up the post.