A UTR number for a UK limited company is the 10-digit Unique Taxpayer Reference that HM Revenue & Customs (HMRC) uses to identify the company for Corporation Tax purposes. It is separate from the company registration number issued by Companies House. For a newly incorporated UK company, HMRC will normally send the UTR by post to the company’s registered office. HMRC says a UTR will usually arrive around 15 days after registration and provides an online request service if it has not arrived after 15 working days.

For overseas directors, the most important practical point is the delivery address. The UTR does not normally go to the director’s home address abroad simply because the director or shareholder is a non-UK resident. HMRC sends company Corporation Tax correspondence to the company’s registered office address recorded at Companies House.

What Is a UTR for a UK Limited Company?

A company UTR is a unique 10-digit tax reference allocated by HMRC when the company’s Corporation Tax record is created. It identifies the company within HMRC’s tax systems and is normally used throughout the life of that company.

The letters “UTR” stand for Unique Taxpayer Reference. Although people commonly search for a “UTR number”, HMRC generally refers to it simply as the UTR because the word “reference” is already part of the abbreviation.

The company UTR belongs to the company as a separate legal and taxable entity. It does not belong to the director, shareholder or Person with Significant Control.

This distinction is particularly important with foreign-owned UK companies. For example, a French resident could be the sole director, shareholder and PSC of a UK limited company. The individual may have their own UK tax references if relevant to their personal circumstances, while the UK limited company has a completely separate Corporation Tax UTR.

The company UTR is therefore not evidence of the director’s personal UK tax status and does not make the director personally UK tax resident.

Company UTR vs Companies House Number

One of the most frequent administrative mistakes is confusing the UTR with the Companies House company registration number.

They are different identifiers issued by different government bodies for different purposes.

Reference	Issued by	Main purpose
Company registration number	Companies House	Identifies the incorporated company on the UK register
Corporation Tax UTR	HMRC	Identifies the company for Corporation Tax
Companies House personal code	Companies House	Connects an individual’s verified identity to Companies House records
Company authentication code	Companies House	Authorises certain online filings for the company
VAT number	HMRC	Identifies a VAT-registered business for VAT purposes

This matters because a bank, accountant, payment institution or overseas authority may ask for a “company tax number”. Providing the Companies House registration number when they actually require the UTR can delay onboarding or compliance checks.

Likewise, entering the UTR into a field requesting the Companies House number will usually create a mismatch.

The current Companies House identity verification regime creates another identifier that should not be confused with the UTR. A Companies House personal code is an 11-character code issued to an individual after identity verification. It belongs to the person, not the company.

The company authentication code is different again. Companies House describes it as a six-character alphanumeric code used to authorise online company filings.

None of these replaces the company’s Corporation Tax UTR.

When Will a UK Company UTR Arrive?

HMRC states that a UTR will usually arrive by post around 15 days after registration. For a UK limited company, HMRC guidance also says that if the UTR has not been received 15 working days after registering the company, a copy can be requested online.

These are useful working expectations, but they should not be treated as guaranteed delivery dates.

There are two separate stages involved:

1. HMRC must create the company’s Corporation Tax record and allocate the UTR.
2. The physical correspondence must reach the company’s registered office.

For an overseas owner, there may then be a third stage: forwarding the letter from the UK registered office to the director or beneficial owner abroad.

That final stage is not controlled by HMRC.

For this reason, a foreign owner may say, “My UTR has not arrived after three weeks”, when the HMRC letter has actually reached the UK registered office but has not yet been scanned, forwarded or communicated to them.

This is why reliable handling of official post is particularly important for non-resident-owned UK companies.

Where Does HMRC Send the Company UTR?

HMRC sends a copy of a company’s Corporation Tax UTR by post to the company’s registered address as shown at Companies House. HMRC specifically states that it uses postal delivery to help keep the details secure.

This is a critical point for international founders.

If you live in:

• France;
• Germany;
• the United States;
• the UAE;
• Singapore;
• Hong Kong;
• Canada; or
• another country,

the UTR for your UK limited company will not normally be redirected automatically to your residential address merely because you are the director or shareholder.

The relevant address is the company’s registered office.

HMRC also tells companies to check that their registered office is correct because this is where Corporation Tax correspondence is sent. If the registered office needs changing, the change must first be made with Companies House.

Why this causes problems for overseas owners

A typical problem appears when a non-resident incorporates a UK company using a registered office service and assumes all government documents will be emailed automatically.

The Certificate of Incorporation may be available electronically. Companies House filings may also be managed online.

HMRC correspondence is different. Certain important tax communications are still issued by post.

Therefore, before forming a UK company, an overseas owner should understand exactly how the registered office provider handles HMRC mail.

Practical questions include:

• Is HMRC post opened and scanned?
• Is the scan sent automatically?
• Are original documents retained?
• Can originals be forwarded overseas?
• How quickly is incoming government correspondence processed?
• Will the registered office provider notify the director if an important HMRC letter arrives?

These are service-provider questions rather than statutory Companies House requirements, but they can make a significant difference to the administration of a foreign-owned company.

How Is the UTR Created After Incorporation?

For a standard UK company incorporated at Companies House, the process between Companies House and HMRC is largely automatic.

HMRC’s internal Corporation Tax guidance confirms that when Companies House accepts an incorporation, the company’s details are transmitted electronically to HMRC. A Corporation Tax record can then be created automatically and HMRC’s COTAX system assigns the UTR.

This relationship is useful to understand because it explains why you normally do not obtain the UTR from Companies House.

The sequence is broadly:

Company incorporated at Companies House → company information passed to HMRC → HMRC creates Corporation Tax record → HMRC assigns UTR → HMRC correspondence is sent to the registered office.

Companies House therefore creates the company, but HMRC creates the tax reference.

Current GOV.UK guidance also states that when a private limited company is registered, it will usually be set up for Corporation Tax at the same time unless it is dormant.

That does not mean every newly incorporated company has immediately started trading. The distinction between creating the HMRC record and telling HMRC when business activity starts remains important.

Does a Non-UK Resident Get the UTR Differently?

No special company UTR is issued because the director or shareholder is a non-UK resident.

A UK incorporated limited company remains a UK incorporated company even where all directors and shareholders live overseas. The company’s Corporation Tax UTR is therefore dealt with through the company’s HMRC record in the normal way.

The practical difference is usually administrative rather than legal.

A UK-resident director who uses their own business premises as the company’s registered office may physically receive HMRC correspondence themselves.

An overseas director usually relies on a UK registered office or professional service provider to receive that correspondence and pass it on.

Consider a hypothetical US entrepreneur who incorporates a UK limited company and uses a professional registered office in London.

HMRC sends the company UTR to the London registered office. The fact that the director lives in New York does not change the company’s registered office or cause HMRC automatically to send the company UTR to the United States.

The registered office provider must therefore have an effective process for dealing with official mail.

Does the UTR Appear on the Companies House Register?

The Corporation Tax UTR is an HMRC tax reference. It is not the company registration number displayed as the company’s primary identifier on the Companies House public register.

This distinction reflects the separate roles of the two authorities.

Companies House maintains the statutory company register and publishes specified corporate information. HMRC administers taxation.

Accordingly, someone searching your company on Companies House should not expect to find its Corporation Tax UTR in the same way they can find the company number, registered office, filing history or certain officer information.

In practice, the UTR should therefore be treated as important company tax information rather than as a general public company identifier.

What Does the Company Need the UTR For?

The UTR is principally used when dealing with HMRC about the company’s Corporation Tax affairs.

It may be needed for matters such as:

• adding Corporation Tax services to the company’s business tax account;
• identifying the company on HMRC correspondence;
• dealing with Corporation Tax queries;
• preparing and filing Company Tax Returns;
• appointing or working with a tax adviser;
• identifying the company when contacting HMRC;
• reviewing historic Corporation Tax records.

HMRC’s Company Tax Return guidance requires the company’s UTR as the tax reference on the return.

Banks, accountants, payment providers or other third parties may also ask for the UTR as part of their own due diligence.

However, that would be a third-party requirement, not a Companies House incorporation requirement.

A financial institution asking for the UTR does not mean HMRC or Companies House requires every company to give its UTR to a bank.

Do You Need the UTR to Incorporate the Company?

No.

The UTR is normally created after the company has been incorporated.

You therefore do not need an existing Corporation Tax UTR for the ordinary incorporation of a new UK limited company.

Companies House is responsible for creating the company. HMRC subsequently establishes the tax record.

This sounds straightforward, but it prevents a common circular misunderstanding among overseas founders who believe they need a UK tax reference before they can register the UK company.

They generally do not.

By contrast, since 18 November 2025, identity verification has become part of the Companies House framework. For a new incorporation, Companies House guidance states that the personal code for each director is required as part of the registration process.

That Companies House identity requirement remains entirely separate from HMRC issuing the company UTR.

What Should You Do After Receiving the UTR?

Receiving the UTR does not by itself complete all Corporation Tax administration.

When the company starts doing business, HMRC says Corporation Tax services should be added to the company’s business tax account.

HMRC currently asks for:

• the company registration number;
• the date the company started doing business;
• the date the first accounts are made up to; and
• the company’s 10-digit UTR.

The date the company actually begins business activity can be particularly important.

In practice, overseas owners sometimes assume that the date of incorporation and the date trading started must always be identical. They are not necessarily the same.

For example, a company might be incorporated on 1 February but spend several weeks negotiating contracts, setting up systems and preparing to launch. Actual trading could begin later.

HMRC says you should add Corporation Tax services when the company starts doing business. Its examples include buying, selling, advertising, renting property and employing someone.

The correct date should therefore reflect the company’s real circumstances rather than simply being copied from the Certificate of Incorporation without consideration.

Does a Dormant UK Company Still Have a UTR?

A new company that has not started trading can be dormant for Corporation Tax purposes. HMRC specifically recognises a newly incorporated company that has not started trading as a situation in which the company may be dormant.

This creates another area of confusion.

A UTR is a company tax identifier. Its existence does not prove that the company is actively trading, profitable or currently liable to pay Corporation Tax.

Likewise, receiving HMRC correspondence does not necessarily mean the company has started trading.

Companies House dormancy and HMRC dormancy must also be distinguished. The two authorities use the concept for different administrative purposes.

A company can still have continuing Companies House obligations while dormant. For example, dormant limited companies must generally continue filing annual accounts and confirmation statements with Companies House.

Therefore, “we have not traded” should never be interpreted as “we can ignore all company filings”.

What If the UTR Has Not Arrived After 15 Working Days?

If the company has not received its UTR 15 working days after registration, HMRC provides an online service for requesting a copy.

Before requesting another copy, however, several practical checks are worthwhile.

First, confirm the registered office currently shown at Companies House.

Second, contact whoever receives post at that address.

Third, check whether HMRC correspondence has already been scanned or forwarded.

Fourth, check any existing company tax records or previous HMRC correspondence if the company is not newly incorporated.

HMRC states that a company requesting a copy online needs its:

• company registration number; and
• registered company name.

The replacement UTR is then sent by post to the registered company address appearing at Companies House.

Ask HMRC for a copy of a Corporation Tax UTR

The online service may not allow a request for a company that has only very recently been incorporated because HMRC expects the original correspondence to arrive shortly. It is therefore sensible to distinguish between genuine non-receipt and simply requesting another copy too early.

Can HMRC Give You the Company UTR by Telephone?

HMRC’s current Corporation Tax contact guidance says its advisers cannot provide the UTR over the telephone.

You can ask for a copy if you do not know it, but the security process is designed around retrieving it through appropriate HMRC records or having it sent to the registered company address.

This is another reason not to leave UTR retrieval until immediately before a tax deadline, banking application or overseas compliance requirement.

If a document is being requested urgently by a bank on Friday afternoon, calling HMRC and expecting the adviser to dictate the UTR over the telephone is not a reliable solution.

Proper company records should already contain it.

Where Else Can You Find a Lost Company UTR?

Before requesting another postal copy, check existing HMRC records.

HMRC says the Corporation Tax UTR may be available:

• in the company’s business tax account, if it has already been connected to online tax services;
• on previous HMRC letters;
• on reminders to file a Corporation Tax Return; or
• on a previous Corporation Tax Return.

For an established company, this is usually more efficient than automatically requesting a new letter.

When taking over the administration of an older company, it is also worth checking whether the previous accountant or corporate administrator holds historic Corporation Tax correspondence.

Changing accountant does not create a new company UTR. The reference belongs to the company.

Does the UTR Change If the Company Changes Director or Shareholder?

Normally, no.

A change of director, shareholder or PSC does not create a new legal company. The existing company continues, so its Corporation Tax UTR continues with it.

HMRC’s internal guidance describes the UTR as the company reference used throughout the company’s life.

This is important during company acquisitions.

Suppose an overseas entrepreneur acquires all shares in an existing UK limited company. The company has new ownership, but the corporate entity itself has not been replaced.

The company registration number remains with the company and so does its existing Corporation Tax UTR.

What must change are the relevant corporate and tax records affected by the transaction.

Depending on the circumstances, this can include:

• shareholder records;
• PSC information;
• share certificates;
• statutory registers;
• director appointments or resignations;
• beneficial ownership information;
• HMRC contact information; and
• banking or third-party records.

Replacing the company UTR is not part of an ordinary share transfer.

Does the UTR Change After a Company Name Change?

A company name change also does not normally create a new company.

The same corporate entity continues under its new registered name.

Therefore, the underlying Corporation Tax record and UTR remain connected with that company.

Nevertheless, company name changes can create practical inconsistencies if different records are updated at different times.

For example, a company might have:

• a new name at Companies House;
• historic HMRC correspondence showing the old name;
• a bank account still displaying the previous company name; and
• overseas documents referring to both names.

That does not automatically mean the UTR is wrong.

However, where company documents are being presented to an overseas bank, regulator or notary, the name history may need to be explained and supported by official documentation.

This is where obtaining appropriate company documents and apostille services may become relevant, particularly if the documents must be recognised outside the United Kingdom.

Why the Registered Office Matters More Than Many Overseas Owners Expect

For a non-resident founder, the registered office is sometimes viewed simply as an address that must appear on the Companies House register.

That is too narrow a view.

The registered office is also an operational point for receiving official communications.

Companies House requires an appropriate registered office address where documents delivered to the company would be expected to come to the attention of a person acting for the company and where delivery can be acknowledged.

HMRC, meanwhile, sends Corporation Tax correspondence to the registered office.

Therefore, the registered office has both a legal Companies House function and an important practical communications function.

This becomes particularly significant where the entire management team lives outside the UK.

A cheap address service that does not reliably process government mail can create considerably more administrative difficulty than its initial saving justifies.

Common UTR Problems with Foreign-Owned UK Companies

The owner expects the UTR by email

The incorporation confirmation may arrive electronically, but HMRC sends the Corporation Tax UTR by post.

This difference catches many overseas founders by surprise.

The registered office does not forward HMRC mail promptly

HMRC may have sent the document correctly. The delay can occur after delivery.

Always distinguish between HMRC not issuing the UTR and the owner not receiving the forwarded correspondence.

The company recently changed registered office

If an address change has taken place close to incorporation or while tax correspondence is being generated, carefully check both the old and new mail-handling arrangements.

Do not assume every government database or item of correspondence changes location instantly.

The director supplies their personal UTR

A director who already files UK Self Assessment may have a personal UTR.

That is not the UK limited company’s Corporation Tax UTR.

Always check which legal person the requesting institution is asking about.

The Companies House number is submitted as the tax number

This commonly happens on overseas banking and payment-provider forms.

The company number and UTR serve different purposes.

Historic company records are incomplete

When an existing UK company changes ownership or administration, the new owner may receive the Companies House authentication code and statutory documents but no historic HMRC correspondence.

The first step should be to establish whether the company already has a Corporation Tax record rather than attempting to treat it as a newly formed company.

UTR, Corporation Tax and the Company’s First Accounting Period

The UTR identifies the taxpayer, but it does not tell you the dates for which Corporation Tax is calculated.

That is a separate issue.

HMRC asks for the date on which the company started doing business when Corporation Tax services are added. That date is used in determining the start of the company’s first Corporation Tax accounting period.

A company may therefore have:

• a Companies House incorporation date;
• a Companies House accounting reference date;
• a date on which it actually began trading; and
• a Corporation Tax accounting period.

These dates can interact, but they are not simply interchangeable.

For a straightforward company that begins trading immediately, there may be little practical complexity.

However, a company incorporated months before starting operations requires more careful treatment.

HMRC guidance specifically recognises that a limited company may be dormant between incorporation and beginning to trade.

Does Receiving a UTR Mean the Company Owes Corporation Tax?

No.

A UTR is an identifier. It does not establish the amount of tax payable.

A company may have a UTR and:

• be dormant;
• be trading at a loss;
• have no Corporation Tax payable for a particular period; or
• have Corporation Tax due.

The tax position depends on the company’s actual activities, income, expenses, profits and applicable tax rules.

Likewise, the existence of a UTR should not be interpreted as HMRC approving a particular business model or confirming that every tax registration the business might require has been completed.

Corporation Tax, VAT, PAYE and other tax regimes have separate requirements.

Is a UTR the Same as a VAT Number?

No.

A Corporation Tax UTR and a UK VAT registration number are separate references used for separate tax regimes.

Forming a UK limited company does not automatically mean the company is VAT registered.

Likewise, receiving the company UTR does not create a VAT registration.

VAT registration depends on separate rules and the company’s circumstances.

This distinction matters particularly for international eCommerce and trading businesses, because overseas owners sometimes assume that one HMRC tax reference covers every UK tax obligation.

It does not.

Does a UTR Help Open a UK Bank Account?

A bank or payment institution may ask for the company UTR as part of its customer due diligence or tax-information process.

However, having a UTR does not guarantee a bank account.

Banking decisions are separate from Companies House incorporation and separate from HMRC’s allocation of a tax reference.

Financial institutions may consider many other factors, including:

• director and beneficial-owner residence;
• nationality;
• countries of operation;
• expected transactions;
• source of funds;
• business activity;
• counterparties;
• ownership structure;
• supporting documentation; and
• the institution’s own risk policy.

Therefore, the UTR should be viewed as one possible item of corporate tax information rather than as a banking approval document.

Does a UTR Give the Director UK Residency or Immigration Rights?

No.

A company UTR is simply a tax identifier for the company.

It does not give its director or shareholder:

• UK immigration status;
• UK residence;
• the right to work in the UK;
• a visa;
• personal UK tax residence; or
• permission to live in the United Kingdom.

The company and the individual must be treated separately.

This separation is particularly important when a UK limited company is wholly owned and managed by overseas individuals.

What Should Be Kept in the Company Records?

For an internationally owned company, the UTR should form part of an organised corporate administration file.

As a practical matter, that file should normally allow the responsible person to identify quickly:

• company registration number;
• Corporation Tax UTR;
• registered office;
• accounting reference date;
• incorporation date;
• Companies House authentication information;
• identity verification records where relevant;
• director and PSC information;
• share ownership records;
• HMRC correspondence;
• annual accounts;
• Confirmation Statements; and
• important changes made since incorporation.

Not every item is a public document and not every item should be circulated widely.

However, keeping company records in one controlled system makes later tax, banking and corporate work substantially easier.

This is especially valuable where the owner is abroad and different providers handle the registered office, accounting, company secretarial work and banking.

When Professional Assistance Becomes Useful

For a newly formed company with a correctly maintained registered office, obtaining and retaining the UTR is normally straightforward.

Problems become more common when several administrative issues overlap.

For example:

• the director lives overseas;
• government post is handled by a third-party address provider;
• the registered office has changed;
• the company was dormant and later started trading;
• the company has changed ownership;
• historic HMRC records are incomplete;
• previous advisers are no longer acting;
• company details do not match supporting documents; or
• an overseas bank requires tax and corporate documentation urgently.

In those circumstances, the task is rarely just “find the UTR”.

The more important objective is to make sure Companies House records, HMRC information and the company’s own statutory records describe the same legal entity consistently.

BACGFormations works with overseas owners who need practical support with the formation and ongoing administration of UK companies. Where additional corporate evidence is required outside the UK, the Company Documents & Apostille service can also assist with appropriate UK corporate documentation and legalisation requirements.

Frequently Asked Questions

How many digits are in a UK company UTR?

A Corporation Tax UTR contains 10 digits. HMRC allocates it when the company’s Corporation Tax record is established.

How long does a company UTR take to arrive?

HMRC says a UTR will usually arrive by post around 15 days after registration. If a newly incorporated company has not received its UTR after 15 working days, HMRC provides an online service for requesting a copy.

Can HMRC email my company UTR?

HMRC’s online Corporation Tax UTR request service says a copy is sent by post to the company’s registered address at Companies House to keep the details secure.

Will the UTR be sent to an overseas director?

For a UK limited company, the Corporation Tax UTR is sent to the company’s registered address shown at Companies House. An overseas director therefore normally receives it through the company’s registered-office mail-handling arrangements rather than directly at their foreign residential address.

Can I find my company UTR online?

If the company has already connected its Corporation Tax details to its business tax account, the UTR may be available there. It may also be found on previous HMRC correspondence and previous Corporation Tax Returns.

Can I request another UTR if I lost it?

You are requesting a copy of the existing UTR, not a new tax identity for the company. HMRC provides an online service for requesting a copy, which is then posted to the registered company address.

Does changing the shareholder or director change the UTR?

Normally no. A director appointment, resignation or share transfer does not create a new legal company. The existing company continues with its existing Corporation Tax UTR.

Does a dormant company need to keep its UTR?

Yes. The UTR remains the company’s tax reference even where the company is dormant. Dormancy affects tax and filing obligations; it does not mean the company becomes a different legal entity.

Is the Companies House registration number the same as the UTR?

No. Companies House issues the company registration number when the company is incorporated. HMRC allocates the 10-digit UTR for Corporation Tax. The two references should not be used interchangeably.

The practical rule is simple: Companies House identifies the incorporated company; HMRC’s UTR identifies that company within the Corporation Tax system. For an overseas owner, the point most likely to cause difficulty is not the creation of the UTR but making sure official HMRC post reaching the UK registered office is handled promptly and retained with the company’s permanent records.