When you form a company, HMRC will be notified shortly by Companies House. They will then issue a unique tax reference (UTR) for your new company, so there is no need to apply for a UTR yourself. HMRC will enter your company’s details onto their database and send out a letter with your tax reference. It is a 10-digit number and is sometimes referred to as a ‘corporation tax reference’.
Where to find your unique tax reference
The unique tax reference will be printed next to a heading like ‘Official Use’, Tax reference’ or ‘UTR’. You will also find this number on most other forms of statutory communication from HMRC, including the Notice to Deliver a Company Tax Return. Please do not confuse your Company UTR with the personal UTR that is issued to individuals upon registering for Self-Assessment.
The purpose of your unique tax reference
The UTR is an extremely important number because you will require using it to register your company for corporation tax, file Company Tax Returns, and pay corporation tax online. The initial letter that contains your UTR will explain your company’s tax obligations and the information you will require submitting when your company begins trading.