HM Revenue and Customs (HMRC) has stated that as part of their ongoing commitment to keep taxpayer data secure, that they are no longer providing Unique Taxpayer References over the phone.
Taxpayers are able to find their Unique Taxpayer Reference (UTR):
- in the HMRC app
- in their Personal tax account
- on previous tax returns and other documents from HMRC (for example, notices to file a return or payment reminders)
If they cannot find their UTR online or on any documents, HMRC will send it to them by post after they have successfully answered a series of security questions.
Agents that call on behalf of their client will be advised where the UTR can be found. If they cannot find the UTR online or on any documents, HMRC will send a letter direct to the agent’s client. This letter can take up to 2 weeks to arrive.
PAYadvice.UK 16/5/2025