How to Get a Tax ID for your UK Business: 2024 Guide

Ryan Patrick

• 9 min read
How to Get a Tax ID for your UK Business: 2024 Guide

Tax Identification Numbers, or TINS or TIN numbers, are vital for handling different tax varieties. These numbers refer to taxpayers and ensure that it becomes easier to deal with their tax issues across all parts of the world.

The Tax ID Numbers are similar to Unique Taxpayer Reference codes in the UK, but the term has a broader meaning in other jurisdictions. It can mean company reference numbers, social security numbers, personal identification codes, or resident registration numbers.

In this blog, you'll learn about different TINS businesses and individuals use in the UK. We will also walk you through how to use and obtain them.

What is a TIN?

A Tax ID Number is an identifier used by most people and corporate entities to pay their taxes. However, this term can be grouped in the UK to cover several different kinds of tax numbers.

The United Kingdom does not have a document that can be explicitly termed 'Tax Identification Number.' TIN stands for all identity numbers and references connected with the UK taxation system for individuals and businesses. These include:

  1. Unique Taxpayer Reference (UTR)
  2. Company registration number (CRN)
  3. National Insurance Number (NINo)
  4. Employer PAYE reference
  5. VAT registration number

The HMRC assigns TIN numbers in the UK, which is the UK's tax administrator, except for the CRNs, which are administered by Companies House, the UK's official register of limited companies.

Structurally and concerning their names, TINs differ from country to country. Some TINs are made up of numbers only, while others include letters.

In the UK, terms such as 'Tax Identification Number' and 'TIN' are not commonly used officially. However, you may hear about them when doing business internationally or dealing with taxes, especially in the United States and EU countries. It is also important to note that, often, UK companies may be expected to give a tax identification number to do business in a foreign country.

Therefore, we'll focus on the UK TINs only to help you understand the TIN numbers you may encounter as an entrepreneur or an individual taxpayer in the UK.

Unique Taxpayer Reference UTR

A UTR or Unique Taxpayer Reference is a 10-digit number issued to a newly registered company, or any individual enrolled for self-assessment with HMRC.

For self-assessment, when a person starts a business or engages in other activities subject to taxes, such as exporting, HMRC issues them with a UTR. This number remains unchanged for all interactions with HMRC so that it can quickly identify their taxation records.

The HMRC issues a Corporation Tax Unique Taxpayer Reference or Company Unique Taxpayer Reference to every company registered with Company House.

You need this TIN as a limited company when:

  1. Filing for corporation tax
  2. Registering for PAYE
  3. Filing annual accounts and company tax returns with HMRC
  4. Registering for VAT
  5. Updating business information with HMRC
  6. When modifying the Corporation Tax accounting period
  7. Declaring dormancy for Corporation Tax purposes
  8. Writing to HMRC about anything else concerning your company's taxes.

HMRC allocates a partnership UTR for limited partnerships as soon as they register with Companies House. A traditional (ordinary) partnership receives the partnership UTR after registering for Self Assessment with HMRC.

The partnership will provide this TIN when:

  1. Registering an LP or LLP for Self Assessment
  2. Registering for PAYE and VAT
  3. Informing HMRC of the partnership changes
  4. Making an annual Partnership Tax Return using the Self Assessment
  5. Notifying HMRC about anything related to the partnership tax affairs

HMRC will send a letter containing your company or partnership UTR to the registered office or business address. This TIN should be received within 15 days of registering your company in Companies House or for Self Assessment.

Where can I find my partnership or company UTR?

You can sign in online using your HMRC online business tax account or HMRC app to find out your company or partnership UTR. This tax ID is also shown in the previously filed tax returns and other formalities of HMRC, such as filing notices and payment reminders.

You can apply for company UTR online by submitting your company name and registration number if you cannot find it. A copy in case of registration will be provided and posted to the registered office upon request. A copy shall be sent to the company's registered office upon request.

However, you can't request for your company UTR copy if:

  1. Your company was officially closed or dissolved
  2. When you recently registered. You should receive your UTR within 21 days after incorporation.
  3. Has been 'struck off' and does not exist on the public register listing at the Companies House.
  4. It has transformed its business structure like a partnership and isn't longer a registered company.

If you have misplaced your partnership UTR, you reach out to the HMRC Self Assessment department.

Personal UTRs

HMRC assigns personal Unique Taxpayer References to individuals who enrol in Self Assessment; this includes:

  1. Freelancers and sole traders
  2. If you have a taxable income exceeding £150,000 yearly
  3. Partners of a partnership business, including LLP members
  4. Company shareholders and directors
  5. People needed to declare and compute Capital Gains Tax on the sale or disposal of any property.
  6. Individuals who must pay High Income Child Benefit Charge
  7. Those with rental income, interest income, investment gains, income earned from foreign sources, or income derived from tips or commissions.

Self Assessment is the process through which HMRC obtains taxes on personal income not paid by the payroll system. When filing a Self Assessment tax return, it is mandatory to provide unique taxpayer references, a form of TIN. This enables HMRC to match you precisely and link your returns or payments to your official reference account.

Where to find personal UTR

Once you register for Self Assessment, you can get your personal, unique taxpayer reference by using the HMRC app or signing in to your personal tax account. You must have a Government Gateway ID and password to access your HMRC electronic account.

You can also get personal UTR on:

  1. HMRC official letters
  2. Prior Self Assessment tax returns
  3. Contact the Self Assessment department with HMRC if you can't get your UTR

Company Registration Number

A Company Registration Number (CRN) has eight characters, which could be eight digits or two letters, followed by six digits. This number is used to verify a company or LLP's legal standing and to reference the company or LLP in any official capacity. When a new company is formed, Companies House issues it a CRN.

While CRNs are not granted for tax purposes, they are instrumental in managing any firm's taxation affairs. This TIN-like identifier enables HMRC and the international tax authorities to easily link or relate various company records for referencing and cross-checking purposes within different governmental departments.

Where will I use the Company Registration Number?

  1. Submitting the annual confirmation statement
  2. Filing annual accounts to HMRC and Companies House
  3. Submitting Partnership Tax Return or Company Tax Return
  4. Corporation Tax registration
  5. Paying Corporation Tax bill
  6. Registering for PAYE and VAT
  7. Submitting PAYE reports and VAT returns
  8. Updating company information with Companies House, for example, change of company or LLP name or changing the registered office address
  9. Issuing share certificates
  10. Submitting allotment of shares returns
  11. Appointing or removing company secretaries or directors
  12. Opening a company business account under the company name
  13. Creating accounts with suppliers
  14. Applying for business credits or loans
  15. Creating business stationery. The law mandates you to display your CRN on the company's official stationery.

When dealing with Corporation Tax matters with the HMRC, you must include the Company Registration Number and the Company UTR.

How to obtain a company Registration Number

CRNs are provided once you register a business or LLP with Companies House. After your registration application gets approved, the Companies House will assign you the CRN. This number will be featured in your certificate of incorporation, which you will receive via email.

Where can I find my Company Registration Number?

You can find the CRN on:

  1. Certificate of incorporation
  2. Companies House official correspondence
  3. Public registers of companies

National Insurance Number

The UK's Department for Work and Pensions (DWP) allocates an identification number to pay for national insurance. These contributions help to fund state benefits and services.

This is a numerical reference issued before your 16th birthday. This number stays with you for a lifetime and is required for work, taxes, and state benefits. Employers use it to make the right deductions from the national insurance and taxes from your income.

Where will I Use the National Insurance Number?

Various organisations utilise National Insurance numbers for official tax-related functions, such as:

  1. HMRC
  2. Employers: in their patrol system.
  3. Department of Work and Pension: when your partner claims benefit
  4. Student loan company: if you want to claim student loan
  5. Local councils: to claim housing Benefit
  6. Individual saving account services
  7. Electoral Registration Office: to verify individual's identity
  8. Pension providers: for personal or stakeholder pensions
  9. Financial service providers, for example, authorised buyers and sellers

If you are a resident of the United Kingdom and are allowed to work, you must have a National Insurance number if you are currently working or want to work. However, having one to begin working is not mandatory as long as you can prove your right to work in the UK.

How to Acquire the National Insurance Number

HMRC will issue you the national insurance number (NINo) number three months before your 16th birthday if:

  1. Live in the UK
  2. Your parent/guardian completes a Child Benefit claim form for you

You will receive your NINo through a post at the address HMRC holds in its records. However, if you're between 16 and 19 years old and haven't received one, you can obtain your NINo by:

  1. Apply NINo online if your parent/ guardian didn't fill out the Child Benefit claim form for you
  2. Contact the National Insurance Department at the HMRC if your parent/guardian filled out the Child Benefit claim form for you.

Before applying, check with the HMRC because you may already have the NINo. This type of TIN remains unchanged for the rest of your life, and HMRC cannot change or replace it.

If it is a biometric residence permit, you may already have a national insurance number; details will be on the back of the permit. If you do not have one, apply for this NlNo if you are in the United Kingdom and intend to work.

How to Apply for NINo

You can apply for a National Insurance number online if you reside in the UK, have a right to work there, and have the following documents:

  1. Any country passport
  2. Biometric residence permit
  3. EU country or Switzerland, Norway, or Liechtenstein national identity card

Even if you don't have these documents, you can apply for NINo, but you must attend an appointment in person to prove your right to work here or prove your identity.

Where can I find National Insurance?

You will find the NI number in the following place:

  1. In HMRC app
  2. On P60 form
  3. Personal tax online account
  4. HMRC-related official correspondence

If you can get it anywhere, retrieve your NINo online or fill out form CA5403 and send it to the HMRC using the address on the form.

Employer PAYE Reference

Another type of tax identification number is an employer PAYE reference, also known as an 'employer reference number.'

HMRC issues this alphanumerical code once you register as an employer. It is a 3-digit tax office number followed by a forward slash and an employer reference number, such as 123/AB456.

As an employer, you will use it for payroll registration, issue of payslips, payment of wages, submission of all PAYE returns to the HMRC, and payment of the PAYE bill.

Where can I find the Employer PAYE reference?

Your Employer PAYE reference is available in the HMRC correspondence regarding your employer registration. You can also find it in:

  1. Payroll software
  2. Previous PAYE Filings
  3. Payslips and p60s
  4. Call the HMRC Employer Helpline through 0300 200 3200 if you cannot find it.

VAT Registration Number

The Value Added Tax (VAT) registration number is a unique number issued to every business registered with HMRC for VAT. VAT is an indirect tax on the consumption of goods and services provided in the market, and vendors must register if their taxable turnover exceeds a certain figure.

On registration, HMRC issues a separate VAT registration number for use in all VAT operations and correspondences. This number is a combination of letters and numbers and belongs to the business only.

It is compulsory to show the VAT registration number on all invoices and official correspondence so the customer can see the business's VAT status and claim the VAT on purchases.

Every UK business with taxable turnover above the HMRC threshold must register for VAT and will be issued with a registration number.

How to get the VAT registration number

You must register with the HMRC for VAT. The HMRC issues you a VAT registration certificate containing your unique VAT number upon registration.

Where can I find the VAT number

You can look for your VAT number in the following:

  1. VAT registration certificate
  2. Copies of invoices
  3. Previous VAT returns
  4. HMRC VAT notices
  5. Your accounting software
  6. VAT online account

If you cannot find it, contact HMRC.

Form Your Company with Incorpuk Today

At Incorpuk, we will help you through the company formation process and file your confirmation statements to help your business stay compliant. Whether you're a UK resident or a non-UK resident, our team is ready to provide guidance and help you establish your company in the UK. Contact us here today.

Final Thought

Although the terms TIN number and Tax Identification Number are not officially used in the United Kingdom, either of these names might commonly refer to several tax identification references. Examples include the Unique Taxpayer Reference, company registration number and the National Insurance number. Being fully informed on the many kinds of TINs that you may encounter and where to find them as an entrepreneur or an individual in the UK is crucial for maintaining compliance with HMRC. Do you have questions about how you can get your TIN? If so, kindly contact one of our experts here.