A UTR (Unique Taxpayer Reference) or tax reference is a
10 digit number, which is unique to an individual or Legal Entity. It is made up of 3 parts;
the Tax District, a Unique number and a check digit.
A UTR or Unique Taxpayer Reference, is a number that is unique to
you (the legal entity) Assigned by HM Revenue and Customs to charge Tax (either Income Tax or in the case of a company,
Corporation Tax - it is also used for VAT). The number has a check digit within it so that
transposition errors are reduced (i.e you don't accidentally switch 2 numbers around and end up with someone else's!).
You will usually receive your UTR from HMRC within 14 days of your company being registered at Companies House.
If you did not receive one you can request one from The HMRC website.
The number is made up with three digits being a Tax District code with the next six being
the unique assessment or filing number for the individual, company or Legal entity. The check digit
prefixes the number and is a modulus check against the Tax district and unique Tax Reference codes.
How do I check to make sure a UTR is valid?
If you have a letter from HMRC in relation to your Tax return, is will almost certainly have
the UTR printed on it - normally the number has a space to make it more readable. It may be described
as "Tax Reference", UTR or Unique Tax Reference.
If you need to validate a UTR you can do so
using the UTR Validator below: (this only confirms that the number is correctly formed - not that its a registered UTR)
This UTR is valid
Where do I enter a UTR in Easy Digital Filing?
You can either add/update your UTR along with your HMRC Gateway Credentials (User id and password)
either below your account details in the filing page or in the CT600 Filing input template. Please
Check that there are no spaces and that its 10 digits (you can used the validator above to confirm
that its correctly formed). If you receive
a 1046 Authentication Error when you submit
a return into the HMRC Gateway, this could also be due to the UTR being correct but not assigned to
the HMRC User Credentials.
This article is information only and has been prepared for general guidance on matters of
interest only, and does not constitute legal, accounting, tax, investment or other professional
advice or services. You should not act upon the information contained in this article without
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