What is UTR Number?

A Unique Taxpayer Reference (UTR) is a 10-digit number issued by HMRC to identify individuals and companies for tax purposes. Self-employed people receive a UTR when they register for Self Assessment; companies get one automatically on incorporation. The UTR appears on tax returns, notices to file, and correspondence from HMRC. Subcontractors working in the construction industry must quote their UTR when registering for the CIS Scheme so contractors can verify their tax status before making payments.