Last updated: 31 August 2026
A company UTR is a 10-digit Unique Taxpayer Reference issued by HMRC for Corporation Tax. It identifies the company for tax purposes and is separate from the company number issued by Companies House.
What is a company UTR?
When a limited company is formed, HMRC creates a Corporation Tax record and issues a 10-digit UTR. It may simply be described as the company’s tax reference on HMRC correspondence.
A company UTR is different from an individual UTR used for Self Assessment. A director may have a personal UTR as well as the company having its own Corporation Tax UTR.
How many digits are in a UTR number?
A UK Unique Taxpayer Reference contains 10 digits. If you are looking at a Companies House company number, VAT number or PAYE reference, that is a different identifier.
Where can I find the company UTR?
HMRC normally sends the company UTR by post to the business address registered with Companies House. It can also be found on previous Corporation Tax returns, notices to file and other HMRC correspondence for the company.
If it has been lost, HMRC provides an online service to request the Corporation Tax UTR. It will be sent to the company address held at Companies House.
What is the UTR used for?
You will normally need the company UTR when registering the company as active for Corporation Tax, filing Corporation Tax returns, making Corporation Tax payments and contacting HMRC about the company’s Corporation Tax affairs.
It is not the same as a VAT registration number, PAYE employer reference or Companies House company number.
Company UTR vs company number
- Company number: issued by Companies House when the company is incorporated. Northern Ireland company numbers normally begin with NI.
- Company UTR: a 10-digit HMRC tax reference for Corporation Tax.
- VAT number: issued if the business is registered for VAT.
- PAYE references: issued when the company registers as an employer.
If you have recently formed a company, our guide to registering a new company for tax explains the next steps. For Companies House incorporation, see our Northern Ireland company formation service.
This article is for general information only and reflects the position at the date it was last updated. It does not constitute legal, tax, accounting or other professional advice and should not be relied upon as such. Fees, rules and deadlines may change. You should seek advice from a suitably qualified professional before acting on anything covered here.