UTR Number: How to get it as a Self-Employed person in the UK

If you’re starting out as self-employed in the UK—whether as a freelancer, sole trader, or small business owner—you’ll need a Unique Taxpayer Reference or UTR number to comply with HMRC regulations.

This guide walks you through everything you need to know about what a UTR is, who needs it, and how to get yours.

1. What is a UTR Number and Why Do You Need It?

Your UTR (Unique Taxpayer Reference) is a 10-digit personal identification number issued by HMRC. It’s used to manage your tax affairs as a self-employed individual. You’ll need your UTR for:

Submitting your Self Assessment tax returns
Making tax payments to HMRC
Official communications with HMRC
Claiming tax credits, refunds, or other government benefits

It’s essential to have your UTR before you start trading, as your income is taxable from the moment you begin, and you cannot fulfil your tax obligations without it.

2. Who Needs a UTR Number?

You must apply for a UTR number if you are:

A sole trader (working for yourself, not as a limited company)
A partner in a business partnership
A freelancer or independent contractor

If you’re running a limited company, the process is different, as your business will receive a Company UTR upon incorporation.

3. Requirements to get a UTR Number

To register for a UTR, you must:

Be a UK tax resident
Register as self-employed with HMRC (you must do this before receiving your UTR)
Be at least 16 years old (You can’t legally be self-employed under the age of 16 in the UK)

4. How to Apply for a UTR Number

There are a few ways to get your UTR number. Here’s the most common method:

4.1 Register for Self Assessment with HMRC

To receive your UTR, you must register as self-employed under the Self Assessment system. Here’s how:

Create a Government Gateway account
Go to HMRC’s official website and create an individual account. You’ll need your:
- Full name and address
- Date of birth
- National Insurance Number (if you have one)
Register for Self Assessment as a sole trader
Once your account is set up, choose the option to register as a sole trader. This automatically registers you for Self Assessment.
Receive your UTR by post
After completing registration, HMRC will process your request and send your UTR by post. In some cases, your UTR may appear in your online HMRC account more quickly.

4.2 Already self-employed but don’t have a UTR?

If you’ve been working as self-employed without registering with HMRC, you can register retrospectively via the HMRC portal. You’ll need to declare your income and ensure you’re up to date with your tax responsibilities.

4.3 Having trouble getting your UTR?

If you haven’t received your UTR within the expected time or face technical issues, contact HMRC by:

Phone: 0300 200 3310
Online contact form or by written enquiry via their website

5. How Long Does It Take to Receive a UTR?

Typically, your UTR will be delivered within 10 to 15 working days after registration.

Important: It is sent by post to the address you registered with HMRC. Make sure your address is correct and up to date.

Once you receive your UTR, keep it safe—you’ll need it every time you file your tax return or communicate with HMRC.

6. What to Do After Getting Your UTR

After receiving your UTR, make sure to:

Submit your annual Self Assessment tax return
This is mandatory for all self-employed individuals and should reflect all your income and expenses.
Keep accurate records
Save all receipts, invoices, and proof of expenses. HMRC may review your records at any time.
Pay any tax owed by the deadline
Typically, tax is due by 31st January following the end of the tax year. Late payments can result in penalties.