A Tax Identification Number is a unique reference number. HMRC uses several Tax Identification Numbers to link you or your business to official tax records. Because each taxpayer has a unique reference, HMRC can apply payments and process refunds more efficiently. It also reduces the risk of linking records to the wrong person.
A request for a Tax Identification Number usually refers to one of the following:
| Identification Number | Purpose |
|---|---|
| National Insurance Number (NINO) | Employment and benefits |
| Unique Taxpayer Reference (UTR) | Self Assessment and Income Tax |
| Company Registration Number (CRN) | Confirms a company’s legal registration |
| VAT Registration Number | VAT reporting and invoices |
| Employer Reference Number (ERN) | Payroll and employer reporting |
Each number serves a different purpose. You should always identity the purpose of the request first. Then provide the correct reference number.
Different Tax Identification Numbers
National Insurance Numbers
A National Insurance Number links you to your National Insurance Contributions and employment history.
| Format | Two letters, six numbers and one final letter |
| When You May Need It | Starting a new job or claiming a pension |
| Where You May Find It | Payslips or your Personal Tax Account |
Unique Taxpayer References
A UTR links you to Self Assessment or Corporation Tax records. This applies to sole traders and partnerships. Limited companies also receive a UTR for Corporation Tax.
| Format | Ten digits for Sole Traders or Partnerships (Longer for companies) |
| When You May Need It | Filing a Self Assessment tax return or paying Corporation Tax |
| Where You May Find It | Previous tax returns or the HMRC app |
Company Registration Numbers
Companies House assigns a Company Registration Number when you incorporate a limited company or Limited Liability Partnership.
| Format | Eight digits or two letters followed by six digits |
| When You May Need It | Opening a business bank account or filing with Companies House |
| Where You May Find It | Your Certificate of Incorporation or Companies House correspondence |
VAT Registration Numbers
HMRC issues a VAT registration number when a business registers for VAT.
| Format | GB followed by nine digits |
| When You May Need It | Issuing VAT invoices or submitting VAT returns |
| Where You May Find It | Your VAT Registration Certificate or previous VAT returns |
Employer Reference Numbers
Employers use a PAYE reference to operate payroll. They also use it to report Income Tax and National Insurance deductions to HMRC.
| Format | Three digits, a forward slash then a combination of letters and numbers |
| When You May Need It | Registering as an employer or managing payroll |
| Where You May Find It | The HMRC PAYE Registration letter or PAYE correspondence |
How to Obtain a Tax Identification Number
Because there are different Tax Identification Numbers, the process depends on your circumstances.
Employees
Most individuals receive a National Insurance Number automatically before they turn 16. If you do not have one, you can apply online if you:
- Live in the UK
- Have the right to work
- Work, look for work or have a job offer
You can begin work before you receive the number. However, you must prove your right to work and confirm that you have applied.
Sole Traders and Self-Employed Individuals
You must register for Self Assessment. HMRC then issues your 10-digit UTR. You can usually view it in your online account before the official letter arrives. If you self-employed income exceeds £1,000 in a tax year, you must register for Self Assessment.
Limited Companies
You incorporate your company through Companies House. Companies House then assigns your Company Registration Number. Additionally, HMRC sends your Company UTR to your registered office address.
Partnerships
A general partnership registers with HMRC and receives its own UTR.
A Limited Liability Partnership registers with Companies House and receives a CRN. HMRC also issues a UTR for tax purposes.
VAT Registration
HMRC issues a VAT number once your registration completes. You must register if your taxable turnover exceeds £90,000 within a rolling 12-month period. Some business choose voluntary registration before reaching this threshold.
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This article is for general informational purposes only and does not constitute legal or financial advice. While we aim to keep our content up to date and accurate, UK tax laws and regulations are subject to change. Please speak to an accountant or tax professional for advice tailored to your individual circumstances. Pi Accountancy accepts no responsibility for any issues arising from reliance on the information provided.