Let’s find out if you need a Unique Taxpayer Reference (UTR).

The first step will tell HMRC why you need a Unique Taxpayer Reference (UTR).

The checklist

Income details

Your details

Finish

The Unique Taxpayer Reference is required to be able to file a tax return, but not everyone needs to file one. If any of the questions below applied from 6th April last year select ‘yes’.

In total, does your annual income exceed £100,000?

All income qualifies, so you need to consider any income from employment, freelancing, contractor work, partnerships, rentals etc.

Yes No

Have you received or are you planning to receive any income other than income from employment?

Say Yes if you're a freelancer, a contractor, drive a taxi or are in a partnership.

Yes No

Are you a company director?

This could apply even if you started your own limited company.

Yes No

Have you received any income from land or property in the UK?

Any property you have rented must be declared, whether it is a house, a flat or a single room. You must also declare it, even if you rented it through AirBnB.

Yes No

Have you received foreign income in excess of £300?

You need to consider income such as interest from overseas banks, building societies, dividends and interest from overseas companies e.g. dividends from Apple inc, or rent from overseas properties.

Yes No

Have you received income from an annual trust, settlement or inherited the estate of a deceased person?

This only qualifies if tax is still due on this income, you may need to ask the solicitor handling these matters if you’re unsure.

Yes No

Is your income over £50,000 and either you or your partner received child benefit payments on or after 7 January 2013?

Yes No

Do you have capital gains?

You need to consider holiday homes or company shares.

Yes No

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