
In order to submit a self-assessment tax return, you will require a UTR or give it its full name a Unique Taxpayer Reference. All taxpayers within the self-assessment system require a UTR, however, finding your UTR is not the easiest job you will have this week especially if you have recently rejoined the self-assessment system or are completing a self-assessment for the first time.
If you have been issued previously with a Unique Tax Reference by HMRC it will be on any correspondence regarding your personal taxation, this may be a self-assessment statement or the annual request to file a return. It is normally but not always hidden on the top left of the letter and is made up of 10 numeric digits split into two blocks of 5.
If you cannot find your UTR or if you now meet the criteria whereby you are required to complete a Self Assessment Tax Return the following text has been taken from the HMRC site and provides guidance on finding your UTR. It should be noted that under no circumstances will HMRC provide this information over the phone so ensure that they know your current address as they will send it to the address on their records.
Unique Taxpayer Reference (UTR)
The Unique Taxpayer Reference (UTR) is only issued by HM Revenue & Customs (HMRC) when you, or your client, have registered for Self Assessment. It is made up of 10 numbers, for example, 1234567890, and can be found on documentation issued by HMRC such as the Tax Return (SA100), a ‘Notice to complete a Tax Return’ (SA316) or a Statement of Account.
Depending on the type of document issued the reference may be printed next to the headings ‘Tax Reference’, ‘UTR’ or ‘Official Use’.
Please note: If you’re self-employed and you register online for business taxes, you will automatically be enrolled for each HMRC Online Service that you selected.
In all other cases, you’ll need to register with HMRC for Self Assessment and enrol for the online service separately. If you have not yet registered with HMRC for Self Assessment this must be done to get the reference before you enrol for the online service.
For further information please see Registering for Self Assessment.
Where to find this
