Show Video Transcript
Hi there, Nicholas Campion here from 1st Formations, the UK’s leading company formation agent.
Welcome to another episode of Whiteboard Thursday, where we provide advice on a wide range of business and company matters.
If you find this video useful, please like it, and share it with your friends and colleagues.
If you want to see more – please subscribe to our channel.
Ok, let’s get started.
Today, we’re going to discuss the question – is my company number my tax number?
Well, the simple answer is – a company number is not the same as a tax number.
However, it’s important to understand the differences between the two numbers so you don’t confuse them with one another.
First, we have the company number which is officially known as the company registration number or CRN, and it is issued by Companies House immediately upon incorporation. It is unique to your company and will be displayed on your certificate of incorporation.
What’s more, you must provide your company number whenever you contact or submit information to Companies House and it will also be required by third parties, such as banks and suppliers.
Then we have the tax number, which is officially known as a company’s Unique Taxpayer Reference, or UTR, or Corporation Tax UTR and it is issued by HMRC shortly after company formation.
Your company’s UTR will be included in the first letter your company receives from HMRC at the registered office address.
And HMRC will use the UTR to identify your business whenever you contact them about tax.
Your company registration number and unique taxpayer reference are both extremely important. You must keep a note of both because you will need to use them on many occasions throughout the life of your company.
Now, let’s take a closer look at the company registration number or CRN
A company registration number is a unique combination of 8 characters, issued by Companies House upon the successful incorporation of a new limited company in the UK.
It consists of 8 numbers, or 2 letters followed by 6 numbers, and is used to identify your company and verify its legal existence.
It is printed on your certificate of incorporation, and all official correspondence received from Companies House. It will also be displayed on public record alongside your company details
You will need to provide your company number when –
- filing and updating details on your annual confirmation statement
- submitting annual company accounts
- registering with HMRC for business taxes, such as Corporation Tax, VAT, PAYE
- reporting changes to your company’s details
- filing a Return of Allotment of Shares when new company shares are issued
- issuing share certificates
- appointing and removing directors and secretaries
- filing company tax returns and PAYE reports
- opening a business bank account
- applying for credit or entering into any other type of contractual agreement through the company
Please also remember, you need to display your company number on all your business stationery. This includes websites, emails, letterheads and promotional material.
Finally, it is worth noting that your company number will remain unchanged for the entire time your company exists. This means that no other business will ever be issued with the same number, even after your company is dissolved.
Ok, let’s turn our attention to the Unique Taxpayer Reference or UTR
HMRC will issue your company’s Unique Taxpayer Reference within a few days of company formation.
It will be printed at the top of a letter that is delivered to your company’s registered office address, and this letter will also contain information about your company’s tax obligations.
Your UTR will consist of 10 digits and is used by HMRC to identify your company and verify its tax status, obligations, and liabilities.
Ok, so when will you need to use your company’s UTR? Well, quite a lot actually. Let’s quickly go through the list.
You will need it when –
- informing HMRC if your business is dormant or inactive
- registering for Corporation Tax, VAT, and PAYE
- paying Corporation Tax and VAT
- filing tax returns and VAT Returns
- paying employees
- informing HMRC about a change to your business
- changing your Corporation Tax accounting period
- contacting HMRC about anything else relating to your company
Next, let’s discuss where you can find your company registration number and Unique Taxpayer Reference
The good news is – you can find both numbers in a variety of places.
Starting with your company number, it can be found –
- on the certificate of incorporation
- in official letters from Companies House
- on the public register of companies, accessed online via WebCHeck or Companies House Service
- or through 1st Formations’ free Online Company Manager facility
Your company’s Unique Taxpayer Reference can be found –
- on all official mail from HMRC, including the ‘Notice to Deliver a Company Tax Return’
- or by logging in to your Corporation Tax online account
Finally, what if you cannot find your company’s UTR?
Ok this is easy.
Go to the GOV.UK website page titled ‘Ask for a copy of your Corporation Tax UTR’ – the link is included below – and fill in the short online request form. You will need your company registration number and registered company name.
You will then be sent a copy of your company’s UTR by post to the registered office address as shown on Companies House.
It is worth noting that you will not be able to request a Unique Taxpayer Reference if your limited company has been dissolved or struck off.
So, there you have it!
Today, we have covered the company registration number and Unique Taxpayer Reference, when you will need to use them and where to find them.
If you have any questions about what we’ve covered in this episode, please ask in the comments section below and we’ll get straight back to you!
In the meantime, be sure to subscribe to our channel to get more tips and advice on limited companies, reporting requirements, tax obligations, and more. We’re always happy to help, and we can’t wait to hear from you.
Until next time, Cheerio!
Last updated: 29 Aug 2024
The company number you receive from Companies House is not the same as the tax number you receive from HMRC. You’ll be issued with various numbers and codes for your new company, so it’s important to know what these are and understand their different purposes.
Your company number, or ‘company registration number’, confirms your company’s existence as a legally incorporated entity. Whereas your tax number is used to identify your company for tax-related purposes.
Both of these numbers are extremely important, and you’ll need to use them on many occasions throughout the life of your company. We explain them in detail below, including their different formats, the purposes they serve, and where to find them.
What is a company number?
A company number is officially known as a company registration number (CRN). Companies House issues a CRN to every new company immediately upon its incorporation.
The number you receive is unique to your company. Its purpose is to identify your company and verify its legal existence whenever required. Your CRN will be displayed on your certificate of incorporation and all official correspondence you receive from Companies House.
- A guide to the company registration number
The company registration number is a unique combination of 8 numbers or a combination of letters and numbers. The format differs depending on which part of the UK you incorporate in and the type of legal structure you set up.
Company numbers for limited companies
- England and Wales – your CRN will consist of 8 numbers (e.g. 12345678)
- Wales only – your CRN will consist of 8 numbers
- Scotland – the letters ‘SC’ followed by 6 numbers (e.g. SC123456)
- Northern Ireland – the letters ‘NI’ followed by 6 numbers
- Foreign companies establishing a place of business or branch in England and Wales – the letters ‘FC’ followed by 6 numbers
- Foreign companies in Scotland – the letters ‘SF’ followed by 6 numbers
- Foreign companies in Northern Ireland – the letters ‘NF’ followed by 6 numbers
Northern Ireland companies registered before the partition of Ireland in 1922 are slightly different. Their CRNs contain only 7 characters—the letter ‘R’ followed by 6 numbers.
Company numbers for incorporated partnerships
- Limited liability partnership (LLP) – the letters ‘OC’ followed by 6 numbers
- Limited partnership (LP) in England and Wales – the letters ‘LP’ followed by 6 numbers
- Limited Partnership in Scotland – the letters ‘SL’ followed by 6 numbers
- Limited partnership in Northern Ireland – the letters ‘NL’ followed by 6 numbers
You can’t change your company number or request a new one. It remains the same for the entire time that your company exists. No other business will ever receive the same number, even after your company has been dissolved.
When will I use my company number?
You must provide your company number whenever you contact or submit information to Companies House. It will also be required by certain third parties you deal with, such as banks, lenders, suppliers, and service providers.
Specifically, you will use your company registration number in the following situations:
- Filing and updating details on yourannual confirmation statement
- Submitting annual accounts to Companies House
- Registering with HMRC for Corporation Tax and VAT
- Registering as an employer and enrolling for Pay As You Earn (PAYE)
- Reporting changes to your company’s details
- Filing a return of allotment of shares (Companies House form SH01) when issuing company shares
- Completing a stock transfer form when transferring existing shares from one person to another
- Issuing share certificates
- Appointing and removingdirectorsand company secretaries
- Filing Company Tax Returns and PAYE reports to HMRC
- Opening a business bank account
- Applying for business loans and supplier credit accounts
- Entering into any other type of contractual agreement through the company – e.g. with clients, suppliers, or service providers
By law, you must display your company number on all forms of official business stationery. This includes websites, letterheads, emails, and promotional material. Doing so allows existing and prospective clients and suppliers to look up your company’s record on the public register at Companies House.
Where to find your company number
You will encounter your company number for the first time when Companies House approves your incorporation application. The number will be shown at the top of your certificate of incorporation.
You should also find your CRN in the email you received from Companies House or your company formation agent confirming the successful incorporation of your new company.
Any letters Companies House sends you regarding your company will include this number as a reference. Additionally, you can find it alongside your company’s registered particulars and filings on the public register of companies. To view these details, simply look up your firm online using the Companies House search service.
What is a tax number?
Your company tax number is officially known as a company Unique Taxpayer Reference (UTR). It’s also sometimes referred to as a Corporation Tax UTR.
His Majesty’s Revenue & Customs (HMRC), the UK tax authority, issues a company UTR to every new company shortly after incorporation. Its purpose is to identify your business for tax-related matters.
- Guide to Tax Identification Numbers (TINs) in the UK
Your company UTR will be included in the first letter you receive from HMRC at your registered office address. It will be printed at the top of the letter under the heading ‘Tax reference’ or ‘Reference’.
A UTR consists of 10 digits—for example, 1234567890. This unique number allows HMRC to locate and manage your company’s tax record, including verifying its tax status, identifying obligations and liabilities, and linking your Company Tax Returns and Corporation Tax payments to your company’s record.
When will I use my company tax number?
You’ll use your company tax number on a regular basis throughout the life of your company. Here are some examples of when you need to provide it:
- Registering for Corporation Tax
- Telling HMRC that your company is dormant for Corporation Tax purposes
- Registering for VAT
- Registering as an employer and enrolling for PAYE
- Paying your Corporation Tax bill
- Paying your VAT bill
- Filing a Company Tax Return
- Submitting a VAT Return
- Paying employees and directors through PAYE
- Sending PAYE reports
- Telling HMRC about certain changes to your business
- Contacting HMRC about anything else relating to your company
Unlike your company registration number, your company UTR is not a matter of public record. This number should remain confidential. You should only provide it to HMRC and individuals authorised to deal with your company’s tax affairs, such as your in-house finance team or your accountant.
Where to find your company tax number
You can find your company’s Unique Taxpayer Reference number on any official letter that HMRC sends to your registered office address. You’ll also find it by logging in to your HMRC business tax account.
What happens if I can’t find my company UTR?
If you can’t locate your company tax number, you can ask HMRC for a copy of your Corporation Tax UTR. You’ll need to complete a short online request form and provide your company registration number and registered company name. HMRC will then post a copy of your company UTR to your registered address.
However, you can’t request a copy of this number in the following circ*mstances:
- you recently incorporated the company (your tax number should arrive at your registered address soon)
- your company has been officially closed, dissolved, or struck off and is no longer on the Companies House register
- you changed the company to a different type of structure, meaning that it’s no longer a registered company
For newly incorporated companies, UTRs usually arrive within 14 days of incorporation. If you’ve been waiting longer than this, you should call the Corporation Tax helpline on 0300 200 3410.
An advisor can confirm whether a record has been set up for your company and if the letter containing your UTR has been issued. If necessary, they can re-issue the letter.
Is my company UTR the same as my Self Assessment UTR?
Your company UTR is not the same as the personal UTR you receive from HMRC when you register for Self Assessment as an individual.
Whilst your personal UTR also comprises 10 numbers, it relates to your personal tax obligations through Self Assessment.It has nothing to do with your company’s business tax obligations.
- Do I need to register for Self Assessment if I run a Ltd company?
Most company shareholders and directors have to register for Self Assessment to report dividend income from shares, directors’ loans, and certain other types of income.
You need to provide your personal UTR when signing in to your Self Assessment online account, filing personal tax returns, and paying any personal tax you owe on income not taxed through PAYE.
Is my company tax number the same as my VAT number?
Your company tax number is not the same as your VAT number. The UTR identifies your company for all tax-related matters, whilst your VAT number identifies it only for VAT purposes.
You need to register for VAT to receive a VAT number from HMRC. This means that not all companies will have one, but all companies will have a UTR – even if they are dormant or non-trading.
- VAT registration number – what you should know
Sometimes referred to as a ‘VAT registration number’, it comprises a unique combination of 9 numbers, sometimes with the prefix ‘GB’—for example, 123456789 or GB123456789.
However, if your company is in Northern Ireland, and you sell or move goods between Northern Ireland and the EU, you’ll have a VAT registration number beginning with ‘XI’ rather than ‘GB’.
So, there you have it
We hope you now understand the difference between your company number and company tax number, the important purposes each serves, and where to find them.
If you have any questions, please post them in the comment section below, and we’ll respond as soon as possible.
