Where to find your company UTR for Corporation Tax

Short version. Your company's Unique Taxpayer Reference (UTR) is the 10-digit number HMRC uses for its Corporation Tax record. Find it on HMRC correspondence, a previous Company Tax Return or your Business Tax Account. If you cannot find it, request it online and HMRC will send it to the company's registered business address.

1. What a company UTR is

A Corporation Tax UTR is a 10-digit HMRC reference. It can be called a UTR, tax reference or company tax reference. HMRC gives a company one when it sets up the company's Corporation Tax record.

2. Where to find it

Look first in these places:

• letters from HMRC about Corporation Tax, including a notice to file or payment reminder
• a previous Company Tax Return
• the company's Business Tax Account, if Corporation Tax is already enrolled there

HMRC's Find your UTR number service confirms where to look and how to request a replacement.

3. If you cannot find it

Do not guess and do not use another company's number. Use HMRC's online service to request the company's Corporation Tax UTR. HMRC sends it to the business address registered with Companies House, so check that address is current first.

If you need general help with the company's Corporation Tax record, HMRC's Corporation Tax contact guidance explains how to ask for a copy. HMRC will not give the number over the phone.

4. UTR, company number and personal UTR

These are different references:

• Company UTR: the company's 10-digit Corporation Tax reference, issued by HMRC.
• Company number: the number issued by Companies House when the company is incorporated.
• Personal UTR: your individual Self Assessment reference, if you have one.

Only the first one belongs in SimpleCompanyTax's UTR field for a Corporation Tax filing. Entering a company number or personal UTR will cause HMRC to reject the filing.

5. When you need it

You need the company UTR to add Corporation Tax to a Government Gateway account and to file a CT600. You do not need it for a Companies House accounts-only filing. For the HMRC side, the Government Gateway account also needs to be enrolled for Corporation Tax for the same company.

See how to set up Government Gateway for Corporation Tax if the company's UTR is not yet linked to an HMRC online account.