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



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’.

All income qualifies, so you need to consider any income from employment, freelancing, contractor work, partnerships, rentals etc.
Say Yes if you're a freelancer, a contractor, drive a taxi or are in a partnership.
This could apply even if you started your own limited company.
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.
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.
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.
You need to consider holiday homes or company shares.