HM Revenue & Customs

Partner Unique Taxpayer Reference (UTR)

The Partner Unique Taxpayer Reference (UTR) will have been issued by HM Revenue & Customs. It is made up of ten numbers, for example 1234567890, and can be found on a Tax Return, a 'Notice to complete a Tax Return' or on a Statement of Account. It may also be found on other documents we have issued.

Depending on the type of document issued the reference may be printed next to the headings 'Tax Reference', 'UTR' or 'Official Use'.