In order to submit a tax return you need a UTR Number. In this blog, we will explain exactly what it is and how to get one.

What Is A UTR Number?

A UTR Number is a Unique Taxpayer Reference number. It is a 10 digit number which HMRC uses to identify taxpayers. Limited companies, partnerships and sole traders will each have their own.

How Do I Get One?

To get a UTR Number, an application must be submitted to HMRC. This is by way of an SA1 form, which can be submitted to HMRC online.

Our clients do not need to worry about this because we will make the submission for them as part of our service.

If you are making the submission yourself, you will need the following information:

• Full name

• Address

• NI Number

• Date of birth

• Phone Number

• Email Address

• And more details depending on the type of business you operate

How Do I Find A Lost UTR Number?

If you cannot remember your UTR number and you are a client of ours, just get in touch and we will sort it out.

Otherwise, you can find it in the following places:

• Your HMRC Personal Tax Account

• HMRC letters received in the post

• An old CIS4 Inland Revenue Card (The first 10 digits of the card number)

If you still can't find your UTR number, you can call HMRC and get it over the phone.

Does Having A UTR Number Mean I Am Self-Employed?

No, having a UTR Number does not mean you are self-employed. It is just a HMRC reference number, which is required to submit a tax return. Many different groups of people submit tax returns who are not self-employed. This includes employees who want to claim employment expenses; directors of companies; people with significant income from savings, investments or dividends; and, people with income from abroad.

Do I Have to Submit A Tax Return If I Have A UTR Number?

In short, the answer is most likely yes.

Strictly speaking, you are only required to submit a tax return if HMRC send a notice to you to complete a tax return. Typically, HMRC will send notices to everyone with an active UTR Number, meaning it is likely that if you have a UTR Number you will be sent a notice to submit a tax return and will therefore be required to submit one.

If you have a UTR Number and you no longer wish to submit tax returns, you can contact HMRC to explain that you do not meet any of the requirements and your self-assessment account will be closed. Your UTR Number will remain the same, but to use it in the future it will need to be reactivated.

Does Having a UTR Number Mean I Am CIS Registered?

No, it does not mean you are registered for CIS. 

Registering for the Construction Industry Scheme is separate from having a UTR Number.

If you are a sole trader, partnership or limited company engaged in providing labour for 'construction operations' (bricklaying, scaffolding, plumbing, etc.). Payments to you will be subject to CIS deductions and you should register under the scheme with HMRC. The rates of deductions work as follows:

• If you are not registered under CIS, any payments made to you under the scheme will be subject to a 30% deduction.

• Once you are registered, the deductions will decrease to 20%.

• You can also apply to HMRC for Gross Payment Status and not be subject to CIS deductions at all, once you have been registered for a year. We will aid in these applications for clients under our General Trader and Contractor limited company plans.

If you have any questions relating to this guide, get in touch.