Before registering for self-assessment tax returns, people that are self-employed must obtain a Unique Tax Reference code (UTR). This ten-digit unique UTR may be obtained by requesting it from HMRC. The UTR is for each tax person. Your UTR tax reference code is unique to you.

You can contact HMRC directly on 0300 200 3310 to see if you already have a UTR or to request a new one. You can also request a Unique Tax reference code using the online self-assessment registration application process.

There are three options for you when registering for self-assessment:

– self-employed
– not self-employed
– registering a partner or partnership

Business owners that are self-employed that need to register for self-assessment would use the “self-employed” option. This is where our accountants for property investors can help you.