Corporation Tax UTR: What It Is and How to Find It

Once you’ve registered your limited company, HMRC sends you a Corporation Tax Unique Taxpayer Reference, usually shortened to UTR.

It’s a 10-digit number that identifies your company for Corporation Tax. You’ll need it when dealing with HMRC, setting up Corporation Tax online services and filing your Company Tax Return.

If you’re trying to find yours, start with your HMRC letters or your company’s business tax account. If it’s missing, you can request a copy from HMRC.

Here’s how it works.

What is a Corporation Tax UTR?

Your Corporation Tax UTR is the tax reference HMRC allocates to your company. It may appear on correspondence as “Unique Taxpayer Reference”, “UTR” or simply “tax reference”.

It belongs to the company. If you already have a personal UTR for Self Assessment, that is a separate reference for your own tax affairs.

For example, if you move from working as a sole trader to running a limited company, you’ll use the company’s UTR for its Corporation Tax affairs. Your personal UTR continues to relate to your individual Self Assessment.

For the wider picture, read Corporation Tax Explained for Limited Companies.

When do you receive your company’s UTR?

HMRC normally sends your company’s UTR by post after incorporation.

If it hasn’t arrived 15 working days after registering your company, HMRC says you can request it online.

Check the post at your registered office, including anything received by your accountant or registered office provider. The letter may have arrived somewhere other than your home or usual workplace.

Our guide to registered office addresses explains why this address matters and how official correspondence reaches you.

How to find your Corporation Tax UTR

1. Check your HMRC letters

Look for the initial Corporation Tax letter and later correspondence about your company’s tax affairs. Your UTR may also appear on notices to file a Company Tax Return, payment reminders and previous Company Tax Returns.

Make sure you’re looking at documents addressed to the company, rather than your personal Self Assessment correspondence.

2. Check your business tax account

Your company’s UTR may be available in its HMRC business tax account if you’ve already registered for online tax services and linked the Corporation Tax record.

Sign in to the account used for the company’s Corporation Tax affairs. Your personal tax account serves a different purpose.

3. Ask your accountant

If an accountant handles your company’s Corporation Tax, ask whether they have the UTR in their records. This can save you waiting for another letter. Use a secure way to exchange tax documents and company information.

If you’re deciding what support you need, read When Do Founders Need an Accountant?

4. Request a copy from HMRC

If you still can’t find it, use HMRC’s service to request a copy of your Corporation Tax UTR.

You’ll need your:

• Company registration number

• Registered company name

HMRC posts the copy to the company’s registered address shown at Companies House. Check that address and your access to its post before requesting it. This service retrieves your existing UTR. It does not create a new company or a new tax reference.

Is a UTR the same as a company number?

No. Several references appear during company setup, and they do different jobs.

Your company registration number is available on the Companies House register. Your Corporation Tax UTR is not a public company-register detail.

Keep these references clearly labelled so you can find the right one when a service asks for it.

Can you use your UTR to pay Corporation Tax?

For a bank transfer, you need the 17-character Corporation Tax payment reference for the accounting period you’re paying.

Do not enter only your 10-digit UTR as the payment reference.

The payment reference changes for each accounting period. If you’ve saved HMRC as a payee in your banking app, check and update the saved reference before making another payment.

You can find the correct reference on relevant HMRC notices or in your company’s HMRC online account. Follow HMRC’s Corporation Tax payment guidance when making the payment.

Does receiving a UTR mean everything is set up?

Receiving the UTR is one part of the process. You also need to make sure HMRC knows when your company becomes active and that you have the online access you need.

You must normally tell HMRC within three months of starting business activity. Depending on how you formed the company, you may already have provided this information.

If you need to add Corporation Tax services to your business tax account, HMRC asks for details including:

• Your company registration number

• Your company’s UTR

• The date it started doing business

• The date its first accounts are made up to

HMRC then sends a separate activation code with instructions for activating the service.

Follow the current HMRC guidance on adding Corporation Tax services. Don’t assume that receiving the UTR letter completes every step.

For other early responsibilities, read our guide

What Happens After You Register a Limited Company?

Common mistakes to avoid

Using your personal UTR. Your company’s Corporation Tax affairs need its own reference.

Confusing the UTR with an activation code. One identifies the company’s tax record; the other activates access to an online service.

Missing the registered office post. Make sure someone monitors official correspondence and passes it to you promptly.

Using the UTR as a bank payment reference. Check the full payment reference for the correct accounting period.

Waiting until a deadline to find it. Locate and save the UTR when it arrives, so missing paperwork doesn’t delay your tax setup or return.

How FOUNDRS can help you keep track

You can save your company’s UTR in your FOUNDRS account and keep the HMRC letter with your company documents.

If you use the FOUNDRS Registered Office & Virtual Mailbox, official mail received at that address is scanned and made available digitally. That helps you find the original letter when you or your accountant needs it.

Keep a clearly labelled record of your UTR, company registration number and other references. Share tax information only with people or services that need it.