UTR

A sole trader or nominated partner may already have been given a Unique Taxpayer Reference (UTR) by HM Revenue & Customs (HMRC) if they previously registered for Self Assessment. The UTR is made up of 10 numbers, for example 1234567890, and can be found on the 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.