What is a UTR?
If you’re a self-employed freelancer in the UK, it’s highly likely HMRC will ask you for your UTR at some point. Which can cause a moment of panic if you’re not actually sure what a UTR is – and not only because it sounds rather too similar to a UTI (it’s nothing to do with that rather unpleasant medical issue, I promise!).
If you’re wondering what a UTR is and why you might need one, read on.
What is a UTR?
UTR stands for Unique Tax Reference. It’s a 10-digit code that HMRC allocates to you when you register as self-employed or when you have other types of income, such as rental income, that you need to include on a self-assessment tax return. Your UTR is unique to you and is used by HMRC to help identify and process information about your income and tax return.
If you’re self-employed, you must have a UTR. You need to put it on your self-assessment tax return and to make prepayments on your tax bill. You’ll also need to give your UTR to apply for some forms of funded childcare such as the 30-hour offer for working parents
How do I get a UTR?
If you don’t already have a UTR, HMRC will automatically issue you with one when you register as self-employed As part of the registration process, you’ll need to provide your name, date of birth, National Insurance number, contact details and date you became self-employed, so it’s useful to have these ready before you start.
Once you’ve completed your application, HMRC will send you your UTR within 10 days of registering. Your UTR will remain the same throughout your working life, even if you move between different periods of employment and self-employment – so keep a note of it in a safe place.
What happens if I lose my UTR?
If you’ve lost your UTR or don’t know what your UTR is, look at communications that HMRC has sent you. Your UTR will be on previous self-assessment tax returns as well as reminders from HMRC around payments or filing a tax return.
If you still can’t find your UTR you can contact the government’s self-assessment helpline and ask them to send it to you. You will be sent the same UTR as you had previously – not a new one.
Should I put my UTR on invoices?
No, you should not put your UTR on invoices or other correspondence with clients or suppliers. Your UTR is a unique code that is used by HMRC to identify you for tax purposes. Unless there is a good reason to share it (eg an accountant needs it to prepare your tax return) you should keep your UTR confidential.
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