Is a UTR the same as a tax code?

No. A tax code is used by employers to deduct Pay As You Earn (PAYE) tax from your salary. A UTR is for Self Assessment and company tax returns.

Can I find my UTR online?

Yes. Log in to your Personal Tax Account or use the HMRC app. Your UTR is displayed in your account details.

Do sole traders and companies have different UTRs?

Sole traders have a personal UTR. Limited companies have a separate company UTR for Corporation Tax, in addition to the director’s personal UTR.

What is a UTR number? Unique Taxpayer Reference explained

A UTR is a 10-digit Unique Taxpayer Reference HMRC issues when you register for Self Assessment or set up a limited company. It stays with you for life, appears on HMRC letters and in your Personal Tax Account, and is different from your NI number and Government Gateway ID.

What a UTR looks like

Your UTR is a 10-digit number, for example 12345 67890. It’s not a code with letters – just numbers. HMRC uses it to identify you for tax purposes. You’ll need it to submit a tax return, whether you’re self-employed or a company director.

Where to find your UTR

You’ll usually find your UTR on:

Your SA250 welcome letter – HMRC sends this when you first register for Self Assessment.
HMRC app and your Personal Tax Account – log in to view your details.
Previous tax returns, payment reminders, or other HMRC letters.

If you’re registered for Self Assessment, your UTR stays the same for life, even if your circumstances change.

Lost your UTR? How to get it back

If you’ve lost your UTR, don’t worry. You can:

Log in to your Personal Tax Account online – your UTR is displayed there.
Use the HMRC app – it’s available on iOS and Android.
Call HMRC’s Self Assessment helpline (but we can’t provide the number here).

You’ll need to answer security questions to confirm your identity. Once you have your UTR, keep it safe – you’ll need it every time you file a return.

UTR vs National Insurance number vs Government Gateway ID

These three numbers are different:

UTR – 10 digits, for Self Assessment and company tax.
National Insurance number – 9 characters (e.g., QQ123456C), for your tax and state benefits.
Government Gateway ID – a user ID for accessing HMRC online services, not a tax identifier.

Your UTR is not the same as your NI number or your Government Gateway ID. You’ll need all three for different purposes. For more on the Government Gateway, see our [glossary].

Company UTR vs personal UTR

If you run a limited company, you’ll have two separate UTRs:

Personal UTR – for your own Self Assessment tax return.
Company UTR – for the company’s Corporation Tax return.

They are different numbers, and you must use the correct one for each return. Your company UTR is issued when you register the company with Companies House and HMRC. If you’re a sole trader, you only have a personal UTR.

For more on Self Assessment, see our [glossary]. If you need help filing, check out our tools.