Unique Taxpayer Reference (UTR) is only issued by HM Revenue & Customs (HMRC) when you, or your client, have registered for Self Assessment.
How you register depends on your circumstances. If you're newly self-employed, you can let HMRC know about your new self-employment by registering online for business taxes. You'll be asked for information about yourself and your business.
A Self Assessment Online account will be set up for you automatically at the same time. Register your business for HMRC taxes here .
If you're restarting self-employment, HMRC will already have Self Assessment records for you and you should have a Unique Taxpayer Reference already. You can find this on letters and Self Assessment statements from HMRC. You can still re-register online for Self Assessment using this link .
If you're starting or joining a new business partnership, both the partnership and each partner need to be registered for business taxes. The partner nominated to receive and send in
the Partnership Tax Return can register online. A Self Assessment Online account will automatically be set up for the partnership at the same time. Register your business for HMRC taxes here .
If you're not the nominated partner, you still need to register as a partner in the business. HMRC will use the information you send to set up the right Self Assessment and National Insurance records for you. Register online as a partner for Self Assessment and National Insurance contributions here .
If a company, trust or another partnership becomes a partner in the partnership, it needs to be registered too. Download SA402: Register a partner for Self Assessment if they're not an individual (PDF 95K).
If you need a tax return for any other reason, you'll need to fill in the online form SA1: Registering for Self Assessment .
You can also call anytime between 8am and 8pm on the newly self-employed helpline on 0845 915 4515.