Your company UTR – what it is and how to use it
UTR stands for unique taxpayer reference. HMRC gives every new limited company one of these 10-digit numbers, and uses it to identify them for tax. You’ll need your company’s UTR to register for business taxes, send in your tax returns and pay corporation tax, and any time you contact HMRC.
How do I get a UTR for my new company?
When you incorporate your shiny new limited company at Companies House, they’ll pass on your info on to HMRC (so you don’t need to go to them direct). HMRC will then send a document called Form CT41G to the address you gave Companies House as your registered office. This will have your company’s UTR on it. It’ll also tell you about corporation tax and other tax-type things you need to know.
Once you’ve got the form you’ll have three months to give HMRC some basic information about your company. So that’s things like the type of business you are, the date you started and the date you’ll make your annual accounts up to.
You should keep your UTR somewhere secure – only give it to people who need it, like other directors or your accountant.
I’ve already got a UTR for self-assessment. Can I use that for my company?
No, you can’t. Your personal UTR is different from your company’s one. That’s because the law sees limited companies as completely separate from their owners, so your company has to have its own number. You should only use your personal UTR for your own self- assessment.
In a nutshell
HMRC gives every new limited company a 10-digit UTR (unique taxpayer reference) to identify them for tax. You’ll need your company’s UTR to register for business taxes, send in your tax returns and pay corporation tax.