The UK issues no single, all-purpose Tax Identification Number (TIN). When a foreign bank asks for “your TIN,” there is no one number to hand over. Five context-dependent identifiers do the job instead: the Unique Taxpayer Reference (UTR), National Insurance number (NINO), Company Registration Number (CRN), VAT (Value Added Tax) registration number, and PAYE (Pay As You Earn) employer reference. This guide covers what each one is and how to get it.
What Is a Tax ID Number in the UK?
A UK tax ID number is any unique identifier that HM Revenue & Customs (HMRC) or Companies House assigns to track a taxpayer. The UK has no standalone TIN, so the right number depends on who you are and which tax applies. Individuals, sole traders, and limited companies each hold a different combination.
| Number | Who it’s for | Format | Issued by | Used for | Source |
|---|---|---|---|---|---|
| UTR | Self-assessment taxpayers and companies | 10 digits | HMRC | Self-assessment, corporation tax | GOV.UK, find a UTR |
| NINO | Individuals working or claiming in the UK | 2 letters, 6 digits, final letter A/B/C/D | HMRC | Tax and National Insurance contributions | GOV.UK, National Insurance |
| CRN | Incorporated companies and LLPs | 8 digits, or 2-letter prefix + 6 digits | Companies House | Company identity and filings | Companies House |
| VAT registration number | VAT-registered businesses | 9 digits (GB or XI prefix) | HMRC | VAT invoices and returns | GOV.UK, VAT registration |
| PAYE employer reference | Employers running payroll | 3-digit office number / scheme reference | HMRC | Payroll (RTI, P45, P60) | GOV.UK, PAYE for employers |
What Counts as a UK TIN for CRS, FATCA, and Foreign Forms?
For Common Reporting Standard (CRS) self-certifications, Foreign Account Tax Compliance Act (FATCA) and W-8BEN forms, and foreign banks, a UK individual gives their National Insurance number and a UK company gives its Company Registration Number. General partnerships give the partnership UTR; trusts give the trust UTR. These are the UK’s functional TIN equivalents.
HMRC’s International Exchange of Information Manual (IEIM902330) defines a TIN as “a unique number (or combination of letters and numbers) in a specified format issued by a jurisdiction for the purposes of identifying individuals and entities for tax purposes.” For CRS reporting, HMRC IEIM402040 lists the National Insurance number among the “high integrity” identifiers accepted for individuals where no formal TIN exists.
If a counterparty needs to confirm a number you supplied, Commenda’s global tax ID verification tool checks tax IDs across countries.
What Are the Types of UK Tax Identification Numbers?
The UK uses five identifiers, each tied to a specific tax or register.
What Is a UTR Number (Unique Taxpayer Reference)?
A UTR is a 10-digit number issued by HMRC when you register for self-assessment or incorporate a company, per GOV.UK’s find a UTR guidance. It identifies you for self-assessment and corporation tax. HMRC’s design-system guidance notes the UTR input field accepts 10 or 13 digits, because some HMRC reference formats extend beyond the base number.
What Is a National Insurance Number (NINO)?
A NINO is two letters, six digits, and a final letter that is always A, B, C, or D (for example QQ123456B), per GOV.UK’s National Insurance number page. It tracks an individual’s tax and National Insurance contributions.
A NINO arrives automatically only if you live in the UK and a parent or guardian claimed Child Benefit for you; HMRC then notifies you from age 15 years 9 months. Everyone else, including migrants, applies via GOV.UK, which can take up to four weeks. The plastic NINO card was discontinued, with no cards issued after October 2011; the number now arrives by letter and shows in the HMRC app.
What Is a Company Registration Number (CRN)?
A CRN is issued by Companies House at incorporation and printed on the certificate of incorporation. Its format signals the jurisdiction and entity type.
| Jurisdiction or entity | CRN format | Source |
|---|---|---|
| England and Wales | 8 digits | Companies House |
| Scotland | SC + 6 digits | Companies House |
| Northern Ireland | NI or R prefix + digits | Companies House |
| LLPs | OC (England and Wales), SO (Scotland), NC (Northern Ireland) | Companies House |
What Is a VAT Registration Number?
A VAT registration number is nine digits as standard, carries a “GB” prefix for international use, and uses an “XI” prefix for Northern Ireland under the Northern Ireland Protocol; branch traders use a 12-digit format. Registration is mandatory once taxable turnover crosses the VAT registration threshold.
| VAT rule | Figure | Effective | Source |
|---|---|---|---|
| Registration threshold | £90,000 | 1 April 2024 (up from £85,000) | GOV.UK, VAT registration |
| Deregistration threshold | £88,000 | Current | GOV.UK, VAT registration |
What Is a PAYE Employer Reference?
A PAYE employer reference identifies an employer’s payroll scheme. The format is a three-digit HMRC office number, a slash, then a scheme reference (for example 123/AB456). You get it by registering as an employer with HMRC before the first payday; check the current processing time on GOV.UK’s register as an employer page. It appears on P45s, P60s, and payslips, which is why employees sometimes call it their “tax reference.”
Do I Need a UTR or a NINO?
Employees on PAYE need only a NINO; their employer handles the rest. You need a UTR only if you must file a self-assessment or corporation tax return, as a sole trader, partner, landlord, director with untaxed income, or company. Most self-employed people need both: the NINO identifies the person, and the UTR files the return.
How Do You Get a UK Tax ID Number as a Sole Trader or Individual?
Register for self-assessment on GOV.UK to get a UTR; HMRC posts it around 15 days after you register, and longer if you live overseas, per GOV.UK’s find a UTR page. Tell HMRC you need to file by 5 October, and it usually contacts non-self-employed registrants within 21 days.
UTR route. Registering for self-assessment asks for your NINO, personal details, and business start date.
NINO route. Apply online via GOV.UK with a passport or biometric residence permit, proof of your right to work or live in the UK, and proof of address. HMRC may book an identity-verification appointment.
How Does a Limited Company Get Its Tax ID Numbers?
Incorporation triggers most numbers automatically. Companies House assigns the CRN at incorporation and prints it on the certificate of incorporation, and registering the company usually sets it up for Corporation Tax at the same time. HMRC then posts the company UTR to the registered office; if it has not arrived within 15 working days, you request it online, per GOV.UK’s guidance on adding Corporation Tax services to your business tax account. That is roughly two weeks, not “a few days” as older guides claim. Separately, HMRC sends the Corporation Tax activation code within 10 days, or 21 days if the contact lives abroad.
The company UTR is what you use to file a CT600 corporation tax return. Register for VAT online once turnover crosses £90,000 or voluntarily, and register for PAYE before hiring. Commenda’s UK incorporation service sets up a company’s CRN and UTR from day one, and the company name checker confirms a name is free first.
How Do Non-Residents Get a UK Tax ID Number?
Non-residents with UK tax obligations, such as non-resident landlords or people with UK-source income, register for self-assessment to get a UTR. A NINO is only issued to people with the right to work or claim benefits in the UK. Register with HMRC online (or by form SA1), allow up to 21 days for the UTR when you are abroad, and supply the identity and address documents HMRC requests.
Why Do Banks Need Your UTR and CRN to Open a Business Account?
Banks verify the legal entity with the CRN and certificate of incorporation for Know Your Customer and Anti-Money Laundering (KYC/AML) checks, and use the UTR to confirm tax registration. Expect to provide the certificate of incorporation, CRN, director ID and proof of address, and the UTR. Apply after incorporation; some banks open the account while the UTR is still in the post and collect it later.
How Do You Find or Recover a Lost UTR, NINO, or VAT Number?
Sign in to your HMRC Personal Tax Account or the HMRC app; both show your NINO, and the self-assessment section shows your UTR. Access uses a Government Gateway user ID. The Personal Tax Account is the browser version and the HMRC app is the mobile version showing the same identifiers, and the app can save your NINO to a phone wallet.
Where each number appears:
- UTR: HMRC letters and past tax returns.
- NINO: payslips, P60, and P45.
- CRN: the certificate of incorporation and the public Companies House register.
- VAT number: the VAT registration certificate.
To recover a lost number, request a UTR reminder from HMRC, or use GOV.UK’s “find a lost National Insurance number” service, which posts it within 15 working days.
How Commenda Helps You Get Your UK Tax IDs Right
There is no single UK TIN, so match each number to the obligation. Commenda’s UK incorporation service gets a company its CRN and UTR from day one, entity management keeps registered office details and filings current, and indirect tax handles VAT registration and threshold tracking. Keep filing dates in view with Commenda’s compliance calendar. Book a demo to map every UK registration your company needs before your first filing deadline.
