Is a Company Number the Same as a UTR? Key Differences Explained
If you have recently registered a UK limited company, you may have received several official documents and references from Companies House and HM Revenue & Customs (HMRC). Two identifiers that often cause confusion are the company registration number (CRN) and the Unique Taxpayer Reference (UTR).
Although both relate to your business, they serve different purposes. Companies House uses your company number to identify the legal entity on its register, while HMRC uses the company's UTR to identify it for Corporation Tax purposes.
No, a company number is not the same as a UTR. They are separate identifiers issued by different government bodies, and you may need both when running a UK limited company. This guide explains how each number works, where to find it, when you need it, and what to do if your UTR has not arrived.
What Is the Difference Between a Company Number and a UTR?
The simplest distinction is that a company number identifies your registered company, while a UTR identifies the company for tax purposes.
| Feature | Company registration number (CRN) | Unique Taxpayer Reference (UTR) |
|---|---|---|
| Issued by | Companies House | HMRC |
| Main purpose | Identifies the legal entity on the company register | Identifies the company for Corporation Tax purposes |
| Typical format | Often eight characters, depending on company type and jurisdiction | 10 digits |
| When issued | When the company is incorporated | Usually after the company is set up for Corporation Tax |
| Publicly available? | Yes, through Companies House | No, it is confidential tax information |
| Used for | Company records, filings and business identification | Corporation Tax returns, tax correspondence and related services |
| Does every company have one? | Every company incorporated at Companies House receives a company number | A company generally receives a Corporation Tax UTR through the relevant HMRC process |
The two numbers are not interchangeable. If a bank, accountant or government service asks for your UTR, entering your company number will not satisfy that request. Likewise, your UTR does not replace the company number on official company records.
What Is a Company Registration Number?
A company registration number, commonly called a CRN, is the unique identifier assigned by Companies House when a company is incorporated. It appears on the company's certificate of incorporation and public Companies House record.
What is a company number used for?
You may need your company number to:
- Find your company's official Companies House record.
- File annual accounts and confirmation statements.
- Check your company's filing history and status.
- Identify your company when dealing with suppliers, customers or professional advisers.
- Provide company details when applying for business services or financial products.
For example, if you incorporate Northstar Digital Ltd, Companies House assigns it a company number. If you later change the registered name to Northstar Software Ltd, the company number will normally remain the same because the legal entity has not changed. A company number is public information. You can usually find it by searching the registered company name through the Companies House company information service. However, a CRN does not prove that the company is profitable, tax-compliant or authorised to provide regulated services. It simply identifies the registered entity.
What Is a UTR?
UTR stands for Unique Taxpayer Reference. HMRC uses UTRs to identify taxpayers and organisations for tax administration. A limited company has its own Corporation Tax UTR. This is separate from a director's personal UTR, which may be used for the individual's Self Assessment tax affairs.
What is a company UTR used for?
Your company's UTR may be needed to:
- File a Company Tax Return when required.
- Access relevant Corporation Tax services.
- Correspond with HMRC about Corporation Tax.
- Complete certain tax-related registrations and processes.
- Help an accountant manage the company's tax affairs.
A UTR is normally a 10-digit number. Unlike a company registration number, it is not intended to be used as a public company identifier. Keep it in a secure place with your other tax records. You may need to provide it to an authorised accountant or tax adviser, but avoid publishing it unnecessarily.
Does a UTR mean the company has paid tax?
No. Receiving a UTR does not mean the company has paid Corporation Tax, submitted every required return or completed all its tax obligations. It is an identifier, not a certificate of tax compliance.
A company may have a UTR while it is dormant, has not yet traded or has no Corporation Tax to pay. Whether a return or other action is required depends on the company's circumstances and HMRC's instructions.
Where Can You Find Your Company UTR?
If you cannot remember your company's UTR, you do not need to apply for a new company number or change anything at Companies House. You need to locate the tax reference issued by HMRC.
1. Check HMRC letters
Your Corporation Tax UTR is usually shown on letters from HMRC about the company. Look for the original Corporation Tax letter, a notice to deliver a Company Tax Return or other Corporation Tax correspondence. HMRC may refer to it as a “UTR”, “Unique Taxpayer Reference” or “tax reference”.
2. Check your company's tax records
If an accountant or tax adviser manages your company's tax affairs, ask whether they have the UTR in their records. Check previous Corporation Tax returns and other relevant HMRC documents as well. Share the reference only with people who need it to carry out authorised work for the company.
3. Request it from HMRC
If you cannot find the UTR, use the official GOV.UK service to find your UTR. For a limited company, HMRC allows you to request the Corporation Tax UTR online. It will send the reference to the business address registered with Companies House. Make sure your registered office address is correct and that you can receive official post there.
What If Your Company UTR Has Not Arrived?
A new company does not necessarily receive its UTR at the same time as its certificate of incorporation. HMRC says a UTR will usually arrive by post around 15 days after registration. Delivery can take longer if you live overseas or if there are other delays. If you have been waiting for your UTR, take these steps:
- Check your incorporation method. Confirm whether Corporation Tax was set up as part of your company registration or whether you need to complete an additional step.
- Check the registered office address. HMRC sends the UTR to the business address recorded with Companies House.
- Allow time for delivery. Postal delivery may take longer for overseas founders.
- Request the UTR if necessary. If it has not arrived after the relevant waiting period, follow HMRC's online process to request it.
If you registered through a formation agent, ask whether Corporation Tax registration was included in the service. Incorporating a company and completing every subsequent tax registration are not always the same process.
Do not use your CRN as a substitute while waiting for the UTR. If you are unsure whether you need to register for Corporation Tax or tell HMRC that the company is dormant, check the official guidance for your circumstances.
Do Sole Traders Have a Company Number and a UTR?
This distinction matters because the answer is different for a sole trader and a limited company. A sole trader does not receive a Companies House company registration number merely by starting a business. A sole trader may have an individual UTR after registering for Self Assessment, but that is not a company UTR.
A limited company, by contrast, is a separate legal entity. It receives a CRN when incorporated and generally receives its own Corporation Tax UTR through the relevant HMRC process. A director may also have a personal UTR if they need to submit a Self Assessment tax return. That personal reference is separate from the company's UTR. For example, if you are the sole director of a UK limited company, you might have:
- A CRN for the limited company.
- A company UTR for its Corporation Tax affairs.
- A personal UTR for your individual Self Assessment affairs, if applicable.
Having one of these references does not mean you automatically have the others.
Which Number Should You Use for Different Tasks?
Use this quick guide when completing forms or dealing with service providers.
Task | Identifier normally relevant |
|---|---|
Finding the company's public Companies House record | Company registration number |
Filing annual accounts or checking company details | Company registration number and relevant filing credentials |
Filing a Company Tax Return | Corporation Tax UTR |
Discussing the company's Corporation Tax with HMRC | Corporation Tax UTR |
Filing your personal Self Assessment return | Your personal UTR |
Authorising certain Companies House online filings | Companies House authentication code, where required |
Applying for VAT registration | Company details and the tax information requested by HMRC |
Some processes request more than one identifier. For example, setting up Corporation Tax services in an HMRC business tax account may require both the company registration number and the UTR. Always read the instructions on the specific form or service rather than assuming one number can be used in place of another.
Frequently Asked Questions
1. Is a company number the same as a UTR?
No. Companies House issues the company registration number to identify the legal entity. HMRC uses the company's 10-digit UTR to identify it for Corporation Tax purposes.
2. How many digits are in a company UTR?
A standard UTR is 10 digits. A company registration number often has eight characters, although its format can vary depending on the type of company and its registration jurisdiction.
3. Does every UK limited company have a UTR?
A limited company generally receives a Corporation Tax UTR when its HMRC Corporation Tax record is set up. If the reference has not arrived, or the company was registered through a process that did not complete the relevant tax setup, you may need to take further action with HMRC.
4. Can I use my company number to file Corporation Tax?
No. Your CRN does not replace your Corporation Tax UTR. You may need the CRN for company identification and the UTR for Corporation Tax services or returns.
5. Where can I find my UTR online?
Use the official GOV.UK UTR service for guidance on finding or requesting the reference. Company UTRs may also appear on HMRC letters and previous tax documents.
6. Is my company UTR publicly available?
No. Unlike a company registration number, a UTR is confidential tax information and is not displayed on the public Companies House register.
7. Does a dormant company still have a UTR?
A company may have a UTR even if it is dormant for Corporation Tax purposes. Whether it needs to file Company Tax Returns depends on its circumstances and HMRC's instructions. A dormant company must still meet its applicable Companies House filing obligations.
8. Can a non-UK resident obtain a UTR for a UK company?
Yes. A company formed in the UK can receive a Corporation Tax UTR even when its founder or director lives abroad. However, postal delivery may take longer, so it is important to keep the registered office address accurate and accessible.
Conclusion
A company registration number and a UTR are different identifiers, and understanding the distinction helps you manage your UK company's administration correctly. The CRN identifies your legal entity on the Companies House register, while the UTR identifies the company for Corporation Tax purposes. The CRN is public information; the UTR is confidential tax information. You may need both when managing company records, setting up tax services or working with an accountant.
If you have just incorporated a company, keep your certificate of incorporation, CRN and Corporation Tax UTR together in a secure records folder. Check that your HMRC correspondence can reach the registered office, and request the UTR if it does not arrive within the expected period.
For founders managing a UK company from overseas, a clear record-keeping process whether maintained independently, with an accountant or through a company management platform such as IncorpUK can help prevent confusion and missed administrative steps. Getting these details right from the beginning makes it easier to handle company filings, tax obligations and the practical work of running your business.