Do UK companies have Tax Identification Numbers (TINs)?

Do UK companies have Tax Identification Numbers (TINs)?

Tax Identification Numbers (TINs) are official numbers used for managing various types of taxation. They help identify taxpayers and ensure the smooth administration of their tax affairs across different jurisdictions.

In this article, we will explain everything you need to know about the different types of TIN numbers applicable to both individuals and business entities in the UK. We’ll cover their uses, how they function, and how you can obtain them.

This information is essential whether you are running a business as a self-employed person or acting as a director and shareholder of a limited company. Understanding TINs will ensure that your tax affairs are properly managed and in compliance with legal requirements.

What is a Tax Identification Number (TIN)?

A tax identification number (TIN) is a unique identifier, often a combination of letters and numbers, used to identify individuals or entities for tax administration purposes. It is the most valuable piece of information for tax authorities to accurately match or link a taxpayer’s reported details with the information they hold.

However, it’s important to note that the UK does not issue an official number known as a ‘Tax Identification Number (TIN)’. Instead, it serves as a generic term covering several types of identification numbers and references used in personal and business taxation. In the UK, these include:

Unique Taxpayer Reference (UTR)
National Insurance number (NINo)
Company registration number (CRN)
VAT registration number
Employer PAYE reference

HM Revenue & Customs (HMRC), the UK tax authority, is responsible for issuing Tax Identification Numbers (TINs) in the UK. However, the exception is company registration numbers (CRNs), which are issued by Companies House, the UK Registrar of Companies.

TINs vary in name and format across different countries. Sometimes they are purely numerical, but in many cases, they include letters as well. Outside the UK, TINs can take the form of social security numbers, citizen or personal identification codes, or resident registration numbers.

In the UK, the terms ‘Tax Identification Number’ and ‘TIN’ are not officially used. However, when engaging with foreign businesses or tax authorities – particularly in the US or EU—you may come across these terms. UK companies may sometimes be asked to provide a tax identification number in order to conduct business abroad.

This article focuses specifically on TINs in the UK. Below, we provide a detailed overview of the various types of tax identification numbers you might encounter as an individual taxpayer or business owner in the UK.

1. Unique Taxpayer Reference (UTR)

A Unique Taxpayer Reference (UTR) is a 10-digit number that HMRC assigns to companies, business partnerships, and certain individuals who file personal tax returns. It is commonly referred to as a ‘tax reference’ or simply ‘UTR’. This reference is crucial for identifying taxpayers and managing their tax obligations.

Company and partnership UTRs

HMRC automatically issues a Unique Taxpayer Reference (UTR), also called a Corporation Tax Unique Taxpayer Reference, to all companies when they incorporate at Companies House.

When running a limited company, you will need to provide this TIN in various situations, such as when:

registering for Corporation Tax
filing Company Tax Returns and annual accounts with HMRC
paying your Corporation Tax bill
registering for Value Added Tax (VAT)
registering for Pay As You Earn (PAYE)
updating certain business details with HMRC
changing your Corporation Tax accounting period
making the company dormant for Corporation Tax
corresponding with HMRC about anything else relating to your company’s tax affairs

For limited liability partnerships (LLPs) and limited partnerships (LPs), HMRC automatically issues a partnership UTR upon their incorporation at Companies House. However, ordinary (traditional) partnerships receive their partnership UTR when they register for Self Assessment with HMRC.

You will need to provide this partnership tax identification number (UTR) in various situations, such as when:

registering an LLP or LP for Self Assessment
filing an annual Partnership Tax Return through Self Assessment
registering for VAT and PAYE
notifying HMRC of certain changes to the partnership
contacting HMRC about anything else relating to the partnership’s tax affairs

HMRC will send a letter containing your company or partnership Unique Taxpayer Reference (UTR) to your registered office or business address. You should receive this TIN number within 15 days of incorporating at Companies House or registering for Self Assessment.

Where to find the UTR for your company or partnership

You can find your company or partnership UTR by logging into your HMRC online business tax account or using the HMRC app. Additionally, you’ll see this tax ID number on previous tax returns and in official correspondence from HMRC, such as notices to file a tax return and payment reminders.

If you can’t find your company UTR anywhere, you can request a copy online. To do this, you’ll need to provide your company registration number and registered company name. Once your request is successful, HMRC will send a copy of your UTR by post to your registered office address.

However, you can’t request a copy of your company UTR if it has:

been officially closed or dissolved
been ‘struck off’ and no longer appears on the public register at Companies House
changed to a different business structure, such as a partnership, and is no longer a registered company
recently incorporated – the UTR should arrive at your registered address within 3 weeks of incorporation

If you’ve lost your partnership UTR, you need to contact HMRC’s Self Assessment department.

Personal UTRs

HMRC issues personal Unique Taxpayer References (UTRs) to individual taxpayers who register for Self Assessment, including:

sole traders and freelancers
partners in a business partnership, including members of limited liability partnerships
anyone who has a total taxable income of more than £150,000 in a tax year
company directors and shareholders
Individuals who need to report and pay Capital Gains Tax on the sale or disposal of assets
anyone who has to pay the High Income Child Benefit Charge
individuals who receive money from renting out a property, income from savings, investments, foreign income, or tips and commission

Self Assessment is the system HMRC uses to collect tax on personal income that isn’t processed or taxed through payroll. When you send a Self Assessment tax return, you must provide your personal UTR, which acts as a type of TIN number. This allows HMRC to accurately identify you and connect your filings and payments to your official tax record. As a result, your tax affairs remain properly managed and up to date.

Where to find your personal Unique Taxpayer Reference

After registering for Self Assessment, you can find your personal UTR by signing in to your personal tax account or using the HMRC app. However, you will need a Government Gateway user ID and password to create or access your HMRC online account.

You’ll also find your personal Unique Taxpayer Reference (UTR) on previous Self Assessment tax returns and in official letters from HMRC, such as notices to file a tax return and payment reminders.

However, if you can’t find your UTR, you will need to contact HMRC’s Self Assessment department to request a copy.

The difference between a TIN number and a Unique Taxpayer Reference

In the UK, a Unique Taxpayer Reference (UTR) is just one of several tax-related reference numbers that might be informally referred to as a ‘Tax Identification Number’ (TIN). However, UTRs are not officially classified as TIN numbers in UK legislation or HMRC guidance.

2. National Insurance number

A National Insurance number (NINo) is a unique tax identification number (TIN) that connects individuals in the UK with their tax records. It relates to National Insurance contributions, tax payments, state benefits (such as the State Pension), tax credits, and student loans.

This identification number includes a prefix of 2 letters, followed by 6 numbers, and ends with a final letter suffix. UK residents typically receive their NINo automatically shortly before their 16th birthday.

National Insurance numbers are used by various organisations for official tax purposes, including:

HM Revenue and Customs (HMRC)
Employers, who use the number in payroll systems
The Department for Work and Pensions (for state benefits claims)
Local councils (for Housing Benefit claims)
The Electoral Registration Office (to verify identity during voter registration)
The Student Loan Company (to manage student loans)
Pension providers (for personal or stakeholder pensions)
Individual Savings Account (ISA) providers
Financial service providers (authorised to handle investments like shares and bonds)

You will need a National Insurance number if you live in the UK, have the right to work here, and are working or planning to work. However, you can start working without a NINo as long as you can prove your right to work in the UK. Ultimately, obtaining your NINo is essential for managing your tax and benefit records accurately.

How to get a National Insurance number

HMRC automatically issues National Insurance numbers (NINo) to UK residents three months before their 16th birthday if they:

Live in the UK
Have a parent or guardian who completed a Child Benefit claim form for them

You will receive your NINo by post at the address that HMRC has on record for you. However, if you are between 16 and 19 years old and haven’t received your NINo, you can obtain it by:

Contacting HMRC’s National Insurance department, if a parent or guardian filled out a Child Benefit claim form for you
Applying online for a National Insurance number, if no Child Benefit form was submitted

Before applying, it’s worth checking with HMRC to see if you already have a National Insurance number. Since your NINo stays with you for life, it won’t be replaced once issued.

If you have a biometric residence permit (BRP), you may already have a National Insurance number (NINo). If a NINo has been issued, it will be displayed on the back of your BRP. However, if you don’t have a NINo, you will need to apply for one when you are in the UK and planning to work. This ensures your tax and National Insurance contributions are properly recorded.

How to apply for a National Insurance number

You can apply online for a National Insurance number (NINo) if you live in the UK, have the right to work, and can provide one of the following documents:

a passport from any country
a biometric residence permit (BRP)
a national identity card from an EU country or from Norway, Liechtenstein or Switzerland

You can still apply for a National Insurance number (NINo) even if you do not have any of the listed documents. However, in this case, you may need to attend an in-person appointment to verify your identity and prove your right to work in the UK.

Where to find your National Insurance number

You can find your National Insurance number (NINo) in several places, such as:

payslips from employers
on a P60 form
any official correspondence from HMRC relating to your personal tax, pensions, or benefit payments
your personal online account (i.e. if you’re registered for Self Assessment)

If you can’t find your National Insurance number anywhere, you can retrieve it online through your HMRC account. Alternatively, you can fill in form CA5403 and send it to HMRC at the address provided on the form. You may also contact HMRC directly for assistance in retrieving your NINo.

The difference between a TIN number and a National Insurance number

In the UK, a National Insurance number (NINo) is a type of tax-related identification number that may informally be described as a TIN. However, NINos are not officially referred to as ‘Tax Identification Numbers (TINs)’ in UK legislation or HMRC guidance. They primarily serve to track an individual’s tax and National Insurance contributions.

3. Company registration number

The company registration number (CRN) is a unique identifier consisting of 8 characters (either 8 numbers, or 2 letters followed by 6 numbers). It is used to verify the legal existence of a company or LLP and identify it for all official purposes. Companies House assigns a unique CRN to every new company upon incorporation.

How to register a company in the UK with Startxpress

While CRNs are not issued for taxation purposes, they play a crucial role in managing the tax affairs of companies. This TIN-like number allows HMRC (and, where applicable, foreign tax authorities) to efficiently match and link various taxation records for a company. Additionally, it helps facilitate cross-referencing of data between government agencies, ensuring accurate tax management and compliance.

When will I need to use my company registration number?

Throughout the life of your company, you will need to present your company registration in various situations. Some of the most common instances include the following, several of which are related to tax matters:

Filing an annual confirmation statement with Companies House
Submitting annual accounts to Companies House and HMRC
Registering for Corporation Tax
Filing a Company Tax Return or Partnership Tax Return
Paying your Corporation Tax bill
Registering for VAT and PAYE
Filing VAT Returns and PAYE reports
Updating company details with Companies House, including a change of registered office address or change of company/LLP name
Filing a Return of Allotment of Shares
Issuing share certificates
Appointing and removing company directors and secretaries
Opening business bank accounts in the company name
Applying for business loans or credit
Setting up accounts with suppliers
Ordering or creating business stationery – by law, you must display your CRN on all official company stationery, including letterheads, invoices, websites, emails, and promotional materials

When dealing with HMRC for Corporation Tax matters, you will often need to provide both your company registration number (CRN) and your Unique Taxpayer Reference (UTR). These identifiers help ensure that HMRC can accurately track your company’s tax obligations and manage your tax records efficiently.

How to get a company registration number

You can only get a company registration number (CRN) by incorporating a company (or LLP) at Companies House. Once Companies House approves and processes your registration application, you will receive your unique CRN. It will appear on your certificate of incorporation, which you will receive by email. This CRN is essential for identifying your company in all official and legal matters.

Where to find your company registration number

You can find your company registration number (CRN) on your certificate of incorporation and in all official correspondence from Companies House. Additionally, you can view it in the public register of companies, which is free to access and search online.

If you set up your company through Startxpress, simply log into your account in our Online Company Operating System. There, you can access a range of company details, including your CRN.

If you’re not an existing Startxpress customer, you can create a free account and import your company details to manage and view important information about your business.

Start your company in the UK with Startxpress!

4. VAT registration number

A VAT registration number is a type of Tax Identification Number (TIN) that HMRC assigns to a business when it registers for Value Added Tax (VAT). In the UK, you must register for VAT if your VAT-taxable turnover exceeds £90,000. However, businesses below this threshold can also choose to register voluntarily, which may offer benefits such as reclaiming VAT on purchases.

VAT numbers in England, Scotland, and Wales generally start with the letters ‘GB’, followed by 9 digits (e.g., GB 123456789). However, if your business is based in Northern Ireland and trades with the EU, your VAT number may begin with ‘XI’ instead of GB (e.g., XI 123456789). This distinction helps differentiate businesses involved in EU trade from those operating solely within Great Britain.

You must display your VAT number on all invoices you issue. Additionally, you’ll need to provide this TIN number when:

Submitting your VAT Return to HMRC
Paying your VAT bill
Applying for a VAT refund
Dealing with certain suppliers for VAT-related transactions

Including your VAT number ensures proper tax compliance and allows for the accurate processing of VAT-related activities.

How to get a VAT registration number

To get a VAT number, you need to register for VAT with HMRC. Once the registration process is complete, HMRC will send you a VAT registration certificate by post, which will include your unique VAT number. This number will be essential for your business when handling VAT returns, invoicing, and related tax matters.

Where to find your VAT number

You can find your VAT number on your VAT registration certificate. It will also appear on previous VAT Returns and invoices you’ve raised. Check your accounting software or VAT notices from HMRC for the number. You can also log in to your VAT online account to view it. If you’re still unable to find it, contact HMRC for help.

5. Employer PAYE reference

The employer PAYE reference is another important tax identification number in the UK. It is sometimes called an Employer Reference Number or simply a PAYE reference.

HMRC issues this unique alphanumeric reference when you register as an employer. It follows the format of a 3-digit tax office number, a forward slash, and a tax office employer reference, like this: 123/AB456.

As an employer, you’ll need to use your PAYE reference for various tasks, including setting up payroll, paying wages, issuing payslips and P60s, submitting PAYE reports to HMRC, and paying your PAYE bill.

Where to find your employer PAYE reference

You can find your employer PAYE reference in any HMRC correspondence related to your employer registration. It will also appear in your payroll software, on previous PAYE filings you’ve submitted to HMRC, and on payslips and P60s you’ve issued to employees. If you can’t locate it, contact HMRC’s Employer Helpline at 0300 200 3200 for assistance.

Do you have any other questions?

Although the terms ‘Tax Identification Number’ and ‘TIN number’ are not officially used in the UK, several tax-related ID references may informally be described this way. The two most common examples are the Unique Taxpayer Reference (UTR) and the National Insurance number (NINo).

Understanding these different types of tax identification numbers is important for both individual taxpayers and business owners in the UK. Hopefully, you now have a better understanding of what they are, the crucial roles they play in taxation administration, and where to find them.

For more detailed information, visit the Startxpress Help Center and Blog. If you need additional help or clarification, don’t hesitate to reach out to us at support@startxpress.io. Our team is here to support you every step of the way.

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