Unique Taxpayer Reference

The Unique Taxpayer Reference is a 10 character number which can be derived as follows (from left to right):

10

Check Character

9-7

District Numeral
  1. 1

     

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 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:

Images/SA80000000086.gif

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