UTR stands for Unique Taxpayer Reference number. Under UK law, many companies and individuals are legally required to have one.
If you are not employed and you don’t have a UTR number, it means that you:
- Work without confirming your work experience (which is obligatory to calculate your retirement benefits)
- Won’t be able to apply for child benefit, housing, and other essential benefits
- Are breaking UK laws
Check who needs a UTR number:
Self-employed persons & Sole traders
Workers registered under the Construction Industry Scheme (CIS)
Limited company directors
Individuals with a gross annual income of £100,000 or more
Anyone who receives untaxed income, incl. interest, that cannot be collected via PAYE
Partnerships, including Limited Liability Partnerships (LLPs)
Partners in business partnerships, including LLP members
Individuals who receive regular annual income from a settlement or trust
Investors
Trustees and executors of estates
Limited company shareholders who receive income from shares
UK residents with taxable foreign income above £300 a year
Landlords and any other persons receiving rental income
Anyone who claims expenses of £2,500 or more
Persons in receipt of certain capital gains
Recipients of Child Benefit payments who have an annual income above £50,000
Companies limited by shares or guarantee
Charities and trusts