HM Revenue & Customs

Unique Taxpayer Reference (UTR)

A Unique Taxpayer Reference (UTR) is provided by HM Revenue & Customs when a business registers for Self Assessment. The UTR is made up of 10 numbers, for example 1234567890, and can be found on the Self Assessment tax return (SA100), Notice to complete a Tax Return (SA136) or Statement of Account. It may also be found on other documents issued by HMRC.