HM Revenue & Customs

Partnership Unique Taxpayer Reference (UTR)

The Partnership 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 Partnership Tax Return (SA800) or 'Notice to complete a Partnership Tax Return'. 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'.