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Unique Taxpayer Reference (UTR)

A company UTR is the ten-digit reference HMRC issues to a company for corporation tax, sent by post to the registered office shortly after incorporation.

It is not the same as a personal UTR, and it is not the company number. It is needed for the corporation tax return and for most dealings with HMRC, which is one practical reason the registered office needs to be an address somebody actually reads.

Related terms

  • Registered office — A registered office is a company's official address, published on the public register, where Companies House and HMRC send statutory post.
  • Corporation tax — Corporation tax is the tax a UK company pays on its profits, registered for with HMRC within three months of starting to trade.

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