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Spondoo Accounting
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Spondoo Accounting

How can I change my Unique Taxpayer Reference (UTR) number?

May 27, 2021

Naturally, you may want to change your UTR number if you have had financial trouble or have faced convictions or penalties relating to your tax activities and would like a new start. 

You may also be thinking of creating a new one if you have lost your current UTR number. This article talks about what to do in each case.  

What is a UTR Number – and how do I get one? 

Unique Taxpayer Reference Number (commonly known as UTR number) is a distinctive set of 10 digits automatically allocated by HMRC for both individuals and companies when they: 

  • Register for Self-Assessment. You will receive your Personal UTR Number automatically – once you register for your Self-Assessment Tax Return with HMRC. 
  • Set up a limited company. Once your company is incorporated with the Companies House, HMRC will send its first official letter (Form CT41G) at your registered office address with its UTR Number. 

Your UTR number: 

  • Identifies you for taxation 
  • Appear on all your official tax-related items from HMRC like Tax Return SA100, a notice to complete a tax return SA316, Welcome to Self-Assessment SA250 or a statement of account for individuals registered for self-assessment. It appears on CT603 or Notice to deliver a company tax return for limited companies. Depending on the type of document issued, the reference number may be printed next to the headings “Tax Reference”, “UTR,” or “Official Use.” 
  • Helps ensure all your returns and payments are categorised and managed under a single identifying number. 

Personal UTR Number vs Company’s UTR number  

A Personal UTR Number is different from a company’s UTR number – once you incorporate your business, it becomes a separate legal entity – two entities cannot have the same UTR number.  

Personal UTR Number 

Company’s UTR number 

Automatically issued by HMRC to anybody who registers for

self-assessment. 

Automatically issued by HMRC after incorporating a limited company. 
Used by individuals to pay or file Self-Assessment Tax Returns and pay income tax and

NIC on personal income. 

It is used in case of any correspondence with HMRC about Corporation Tax. 
Used to file returns if you are registered under Construction Industry Scheme (CIS), and you are: 

  • Self-Employed 
  • A partner in a partnership/trust 
Used when using HMRC commercial software to send Company Tax Return. 
A Limited Liability Partnership will be issued a unique UTR Number. Each partner will also be assigned their UTR number. Each limited company director’s UTR Number is different. They are also different from the company’s UTR number. 

 

Can I change my UTR Number? 

No, your UTR Number cannot be changed once it has been issued because it allows HMRC to track all your tax payments and your bills. Likewise, you cannot avoid the history associated with your UTR number. In that case, convictions for tax evasion, or past HMRC investigations remain associated with your tax account.  

It is worth bearing in mind that if you de-register for self-employment and then reregister later, HMRC will still provide you with the same UTR number. 

The only way an individual can get a new UTR number – is by declaring bankruptcy. Declaration of bankruptcy will withdraw all tax obligations associated with the current tax number, and a new UTR Number issued. However, a bankruptcy declaration is a weighty measure of escaping a poor tax history. It is advisable to talk to a professional for support in such a case. 

Your limited company can get a new UTR number if you close your business and start a new company. 

What do I do if I have lost my UTR Number? 

Before reaching out to authorities to recover your UTR number, you can check for it on various documents or correspondence from HMRC like: 

  • Online in your Government Gateway account. You can find it in the top right-hand corner of your account summary. 
  • The official HMRC app 
  • The “Welcome to self-assessment” letter (SA250) 
  • Previous tax returns 
  • Payment reminders 
  • Notices to file tax returns 
  • Statements of account 

If you cannot find your UTR Number, you may contact your local tax office. The officer at the local tax office would require information related to your tax history for him to send you the reminder of your UTR number.  

You can also contact HMRC directly – depending on your case:

Individual UTR number

Helpline Number 0300 200 3310  

Textphone: 0300 200 3319 

Outside UK: +44 161 931 9070 

By Post: 

Self Assessment 

HM Revenue and Customs 

BX9 1AS 

United Kingdom 

When you contact HMRC, you must go through their series of validation checks. Once your identity is confirmed, they will send your UTR number by post in 7 working days – to the company’s registered address as shown on Companies House. 

Corporation Tax Unique Taxpayer Reference (UTR)

You can ask for a copy of your Corporation Tax UTR online. You will need your: 

  • Company registration number 
  • Registered company name 

HMRC will take seven days to send a copy of your Corporation Tax Unique Taxpayer Reference (UTR) by post to the company’s registered address as shown on Companies House. 

Transferring or Acquiring a Company UTR Number 

The UTR number will not change if you purchase a company and continue trading under the same company number.  

However, your company’s UTR number will apply – if the assets and liabilities of the transferring company are transferred to your company. 

We understand that individuals, partnerships, and limited companies may have a lot to do, especially when it comes to wealth creation. Don’t let the hassle of remembering your UTR number weigh you down! Talk to us for support – we will keep your UTR Number safe and act on your tax affairs on your behalf amicably. 

 

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Information provided on the site is merely guidance that may change in line with UK law and regulations. Users must not consider this to be financial advice or their sole resource when making any financial decision. Spondoo is a trading name for Accounting SQL Limited, authorised & license accounting firm under the Institute of Financial Accountants.

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