UTR Number Guide for Contractors
A UTR number comes up a lot in contracting. You'll hear about it when you set up a limited company. You'll need it for CIS registration and Self Assessment too. This guide explains what it is and when you need one.
What is a UTR number?
A UTR number is a Unique Taxpayer Reference. HMRC issues one to every person and company registered for Self Assessment or other tax purposes. It's a 10-digit number that identifies you in HMRC's system. You need it to file tax returns, register for CIS, and set up a limited company.
UTR stands for Unique Taxpayer Reference. HMRC sends it out when you register as self-employed or first file a Self Assessment. It's also issued when you set up a limited company. It's tied to you personally, or to your company, for life.
Your UTR appears on tax returns, HMRC correspondence, and your Personal Tax Account. It doesn't expire. You never get a new one.
How do you get a UTR number?
You get a UTR number by registering with HMRC. If you register as self-employed, HMRC sends it by post within 10 working days. If you set up a limited company, Companies House notifies HMRC. They then issue a UTR for the company. You can also call HMRC directly if you've lost yours.
To register as self-employed online, go to the HMRC website. Use the "Register for Self Assessment" service. You'll need your National Insurance number. HMRC posts the UTR to your registered address.
Your UTR also appears in your HMRC online account once registered. Log into your Personal Tax Account via GOV.UK to find it.
Who needs a UTR number?
Self-employed people, limited company directors, and CIS subcontractors all need a UTR number. You need it to file a Self Assessment return, register for CIS, or set up a limited company. Umbrella workers on PAYE don't usually need one unless they also do self-employed work.
Working through an umbrella company puts you on PAYE. HMRC collects your tax at source. You don't file a Self Assessment for that income. No UTR needed for umbrella work alone.
The exception is if you have other self-employed income alongside your umbrella work. In that case, you'd file a Self Assessment for the other income. You'd need a UTR for that.
UTR numbers and CIS: what subcontractors need to know
CIS stands for the Construction Industry Scheme. It's an HMRC scheme that governs tax deductions for construction subcontractors. To register as a CIS subcontractor, you must have a UTR number. Without one, your contractor deducts tax at 30% rather than the standard 20% rate.
HMRC uses your UTR to register you on the CIS system. Once registered, your contractor verifies you online before paying you. HMRC confirms your registration status and the correct deduction rate.
Getting your UTR before you start a CIS contract matters. The 30% unregistered rate costs you more each pay period. You can reclaim the difference via Self Assessment, but it takes time.
You also need to file a Self Assessment return each year as a CIS subcontractor. Your UTR is required for that too. HMRC uses it to match your CIS deductions against what you owe.
Read our construction industry scheme guide. It covers how CIS works and what it means for your pay.
Do umbrella workers need a UTR number?
Umbrella workers on PAYE don't need a UTR number for their umbrella work. The umbrella handles all tax through PAYE. There's no Self Assessment to file for that income. You only need a UTR if you also have self-employed income, run a limited company, or work in CIS.
This is one difference between umbrella employment and limited company contracting. Limited company directors always need a UTR. They file a company tax return and a personal Self Assessment every year.
If you're switching from limited company to umbrella, your UTR stays with you. You won't use it for umbrella income. You may still need it to close down your company. It's also required for a final Self Assessment.
Want to know how umbrella pay works? Read our umbrella contractor pay and tax guide. Or use the umbrella take home pay calculator to see your net pay.
What if you lose your UTR number?
If you've lost your UTR, find it on any previous HMRC letter, your Personal Tax Account, or a past Self Assessment return. You can also call HMRC's Self Assessment helpline. They'll confirm it after verifying your identity. HMRC won't issue a new UTR. It's permanent.
The HMRC helpline for Self Assessment is 0300 200 3310. You'll need your National Insurance number and address details to verify your identity.
If you've never filed a Self Assessment before, you may not have a UTR yet. You'd need to register first.
Where does your UTR appear on documents?
Your UTR appears on:
- Letters from HMRC about Self Assessment
- Your Personal Tax Account on GOV.UK
- SA100 Self Assessment tax return forms
- Corporation Tax notices (for company UTRs)
- CIS payment and deduction statements
It's always 10 digits. HMRC sometimes shows it with a K suffix. But the core number is always 10 digits.
Not sure which payroll setup is right for you? Visit the DASA homepage to find out more. Already working through umbrella? Check our how to read an umbrella company payslip guide.
FAQ
What is a UTR number?
A UTR number is a Unique Taxpayer Reference. It's a 10-digit number HMRC issues to identify you for tax purposes. You need it to file a Self Assessment, register for CIS, or set up a limited company.
How do I get a UTR number?
Register as self-employed or set up a limited company with HMRC. They'll send your UTR by post within 10 working days. You can also find your existing UTR in your Personal Tax Account on GOV.UK.
Do umbrella workers need a UTR number?
Not for their umbrella work. Umbrella workers are employed on PAYE and don't file a Self Assessment for that income. You'd only need a UTR if you also have self-employed income or work in CIS alongside your umbrella engagement.
Why do CIS subcontractors need a UTR?
HMRC requires a UTR to register you on the CIS scheme. Without it, your contractor must deduct tax at 30% instead of 20%. You also need it to file your annual Self Assessment and reclaim any overpaid CIS deductions.
What happens if I lose my UTR number?
Check any old HMRC letter or your Personal Tax Account on GOV.UK. You can also call HMRC's Self Assessment helpline on 0300 200 3310. They'll confirm your UTR after verifying your identity.
