Many UK residents wonder, what is a UTR number. Well, a UTR number is a 10‑digit Unique Taxpayer Reference issued by HM Revenue and Customs (HMRC) in the UK. It is essential for anyone who needs to file a Self Assessment tax return. You can usually find your UTR on HMRC documents, in your online tax account, or by contacting HMRC directly if you have misplaced it.
This guide explains everything you need to know about a UTR number, including:
- What is a UTR number?
- Who gets a UTR number in the UK?
- How to Find Your UTR Number?
- How long does a UTR number last?
- And much more…
Let’s break it down!
What Is a UTR Number in the UK?
A UTR number stands for Unique Taxpayer Reference, and it is a 10-digit identifier for individuals and businesses in the UK who need to deal with tax matters. It is mainly used for Self Assessment tax returns, it is unique to you or your business, and usually stays the same for your lifetime.
And if you decide to incorporate your practice as a limited company, the company receive its own separate UTR for Corporation Tax purposes.
Who Gets a UTR Number in the UK?
Not everyone in the UK has a UTR. HMRC issues one when you register for Self Assessment, and limited companies usually receive one when they register for Corporation Tax. And while understanding what is a UTR number and who needs it can be confusing, the rule is usually that sole traders, partners in partnerships, and anyone with income outside of normal PAYE will require one.
Being a company director no longer automatically requires you to file a Self Assessment tax return. However, you will still need a UTR if you receive dividends above the dividend allowance or have other untaxed income to declare.
For many professionals, especially those with additional income streams, understanding what a UTR number is becomes essential. A salaried NHS employee who only has normal payroll income might never need to think about what is a UTR number. But because locum GPs, consultants with private work, practice partners, self-employed dentists, pharmacists with side income, and clinic owners are far more likely to deal with Self Assessment, that 10-digit code becomes a basic part of everyday admin.
Why Do Healthcare Professionals in the UK Need a UTR?
You need this 10-digit code to file your tax returns. Even as a healthcare professional, you need a UTR to file a Self Assessment tax return and declare additional income. And more importantly, if you are self-employed or a locum, you will need it to reclaim professional expenses like GMC fees, MDU or MPS subscriptions, or travel costs through your tax return.
Furthermore, many agencies may request this number to verify your self-employed status as part of their compliance checks. Therefore, knowing what is a UTR number and having yours ready is really important for getting paid on time.
How to Find Your UTR Number?
Here are a few ways you can locate it:
1. Check Your HMRC Correspondence
Look through any official letters or documents from HMRC. Your UTR number is usually printed on these.
2. Online Personal Tax Account
If you have already set up an online account, you can simply log in via the Government Gateway on the GOV.UK website. Your UTR will be clearly displayed on the main dashboard of your Personal Tax Account once you have signed in.
3. Tax Return Documents
If you’ve filed a tax return in the past, your UTR number will be on those documents.
4. Use the HMRC App
The HMRC app is a particularly efficient way to access this information. Once you log in, you can see your UTR number right on the home screen.
5. Contact HMRC
If none of the above works, you can contact the HMRC Self Assessment helpline on 0300 200 3310. Just be ready to provide some personal information so they can verify who you are. Once they verify your identity, they will post your UTR to the address they have on file for you.
Where to Look for Your 10-Digit Tax Reference in Your Documents?
HMRC letters can be a bit overwhelming with various codes and figures. Your Unique Taxpayer Reference is usually found in the top right corner of official correspondence. It might be labelled simply as “Tax Reference” or “UTR”.
If you use the HMRC app, which is a very handy tool in 2026, you can see it right on the home screen after you log in.
Do I Need a Different UTR for My Private Practice and My NHS Work?
This depends on how you are set up. If you work as an individual locum (a sole trader), you use one personal UTR number for all your untaxed income. However, if you have a limited company for your private work, that company is a separate “person” in the eyes of the law.
Many healthcare consultants actually have two numbers: one for themselves as an individual and one for their limited company. Therefore, you must know what is a UTR number for each of these entities so you don’t mix up your personal tax and your corporation tax.
How Long Does It Take to Get a UTR Number in 2026?
If you have just started your healthcare business and registered with HMRC, you will not get your number instantly. For security reasons, HMRC will send your UTR by physical post. Though you may be able to view it sooner via your online tax account or the HMRC app once your registration is processed.
You can generally expect your UTR to arrive within 10 to 15 working days. And if you’re applying from abroad, it might take as long as 21 days.
Because of these delays, you really shouldn’t leave your registration until the last minute before a tax deadline.
What Should I Do if I Can’t Find My UTR Anywhere?
If you’ve checked your online account and searched through your old paperwork but still can’t find it, you can call the HMRC Self Assessment helpline.
You will need to pass some security checks, usually by confirming your National Insurance number and address. Because they cannot give it to you over the phone for security reasons, they will instead post it to your registered home address.
However, they will often encourage you to use the HMRC app for instant access if you can verify your identity digitally.
Can I Get My UTR Over the Phone?
HMRC has become much stricter about security. As of 2026, they generally do not give out your UTR over the phone. If you call them, they confirm your identity and then post a copy of the number to your registered home address.
This is why keeping your address updated with HMRC is so vital for busy medical professionals who move house frequently.
Can I Find My UTR Number on My P60 or NHS Payslip?
No, you won’t find it there. Because a P60 and your monthly payslips are related to your “employed” status under PAYE, they do not show your self-employed tax reference. You will only find the UTR on correspondence that comes directly from the Self Assessment department of HMRC.
Is a UTR Number the Same as a National Insurance Number?
No, these are two very different things. Your National Insurance (NI) number is used to track your contributions toward the state pension and benefits. Your UTR is strictly for managing your Income Tax or Corporation Tax. You will have both, and you will often need to provide your NI number when you first apply for your tax reference.
Do I Need a Different UTR if I Set Up a Limited Company?
If you decide to stop working as a sole trader and set up a Limited Company for your medical practice, the company will get its own UTR. This is different from your personal one. Your company UTR is used for Corporation Tax, while your personal UTR number is still used for your own personal tax returns and any dividends you take from the business.
Why Is My UTR Showing as Invalid?
Sometimes, if you haven’t filed a tax return for many years, HMRC may mark your Self Assessment record as inactive. If you try to use the number and it isn’t working, it usually just means your record is inactive. While your UTR stays the same, you will usually need to submit a digital re-registration form via GOV.UK to reactivate your Self Assessment record if it has been inactive.
How Long Does a UTR Number Last?
Your personal UTR number lasts forever. Even if you stop doing locum work for a few years and go back to full-time NHS employment, that number remains yours. If you decide to start private work again later, you just tell HMRC you are “reactivating” your Self Assessment using the same 10-digit code you were originally given.
The Bottom Line
So, what is a UTR number? Well, it’s simply your HMRC tax reference. It’s the key that lets you file taxes and claim back your expensive professional costs.
Once you find those 10 digits, keep them somewhere safe, so you have them ready for your tax filings throughout the year.
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Disclaimer: All the information provided in this article on “What Is a UTR Number and Where Do I Find It?” including all the text and graphics, is general in nature. It does not intend to disregard any of the professional advice.
