CIS UTR Number Guide

What is a UTR number?

UTR stands for Unique Taxpayer Reference. HMRC uses it to identify a taxpayer or organisation within the tax system.

Why do CIS subcontractors need a UTR?

HMRC's CIS registration process requires the business's UTR. Contractors also use identifying information when verifying subcontractors with HMRC.

Where can a sole trader find their UTR?

• Your Personal Tax Account.
• The official HMRC app.
• Previous Self Assessment tax returns.
• HMRC notices to file a return.
• Payment reminders and other HMRC correspondence.

How do you get a UTR if you do not have one?

A new sole trader can register as a new business for Self Assessment.

If you are going to work as a CIS subcontractor, HMRC's registration process allows you to indicate that you are working as a subcontractor so the CIS registration can be dealt with at the same time.

How long does a UTR take?

HMRC currently says a UTR is usually sent by post around 15 days after you register. It can take longer for people living overseas.

What if you lose your UTR?

Check your Personal Tax Account, HMRC app and previous HMRC documents first. If it cannot be found online or on documents, HMRC says you can contact them.

Is a UTR the same as a National Insurance number?

Is a company UTR the same as an individual's UTR?

No. A limited company has its own Corporation Tax UTR. A director's personal Self Assessment UTR is a different tax reference.

Should you give your UTR to a contractor?

A contractor may need the appropriate subcontractor details for CIS verification. Only provide tax identifiers to legitimate parties who genuinely need them for the CIS process.