Unique Taxpayer Reference
The Unique Taxpayer Reference is a 10 character number which can be derived as follows (from left to right):
- Check Character
- District Numeral
- File, register or assessment number (character 6 being 0 if reference is only 5 characters)
There are some instances where the use of the taxpayer's existing District Numeral and File etc. number would lead to a duplication. In these circumstances a random set of 9 numerics will be generated on which the check number will be calculated. Even where a taxpayer subsequently moves Districts, the District Numeral part of the UTR will not change.
The check character (example reference 3282497350) is derived using the following method:
|
Character position |
10 |
9 |
8 |
7 |
6 |
5 |
4 |
3 |
2 |
1 |
|
Reference |
|
2 |
8 |
2 |
4 |
9 |
7 |
3 |
5 |
0 |
|
Multiplier |
|
6 |
7 |
8 |
9 |
10 |
5 |
4 |
3 |
2 |
|
Total |
|
12 |
56 |
16 |
36 |
90 |
35 |
12 |
15 |
0 |
|
X = Sum of Totals |
272 |
|
|
|
|
|
|
|
|
|
|
N = Remainder of calculation X/11 |
8 i.e. 272 / 11 = 264 + 8 |
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|
Check character = 11 - N |
3 i.e. 11 - 8 |
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Where a taxpayer is recognised by their National Insurance Number (NINO) as allocated by the Contributions Agency etc, the following format must be used:
- Standard NINO AANNNNNN then A or B or C or D or space
- Temporary NINO NNANNNNN