Tax

What is Tax Identification Number (TIN)?

A tax identification number (TIN) is the number a tax authority uses to identify a taxpayer, but the UK has no single TIN: individuals use their Unique Taxpayer Reference (UTR) or National Insurance number, and companies use a company UTR.

Example

A US platform asks a UK freelancer for a TIN on a tax form. The freelancer enters their 10 digit Unique Taxpayer Reference from HMRC.

Key Dates

Your UTR usually arrives by post within about 15 days of registering for Self Assessment (21 if you are abroad)

How Tax Identification Number (TIN) Works in Practice

A tax identification number, or TIN, is a general international term for the number a country gives a taxpayer so its tax authority can identify them. Different countries use different systems. The United States has the Social Security Number and the Employer Identification Number. The UK does not have a single number called a TIN. Instead it uses several identifiers depending on who you are and what tax you are dealing with.

For an individual, the main UK tax reference is the Unique Taxpayer Reference, or UTR. This is a 10 digit number HMRC issues when you register for Self Assessment. Your National Insurance number is also a tax identifier and is used for PAYE and National Insurance. Companies have their own company UTR, which HMRC issues for Corporation Tax. It is different from the company registration number issued by Companies House.

A VAT number is separate again. It is issued when a business registers for VAT and is used on VAT invoices and returns. It is not a general TIN, though some foreign forms will ask for it if you are VAT registered. Employers also have a PAYE reference and an Accounts Office reference for payroll.

So which one should you give when a foreign form asks for a TIN? For an individual or sole trader, it is usually your UTR, or your National Insurance number if you do not have a UTR. For a UK limited company, it is usually the company UTR. If the form asks specifically for a VAT or GST number, give your VAT number. If in doubt, ask the requester which type of number they need.

Step by Step

Your UTR is created when you register for Self Assessment, and HMRC posts it to you. It appears on your Self Assessment tax return, your statement of account and letters from HMRC, and you can find it in your personal tax account. If you have lost it, HMRC has a process for finding it.

A company UTR is sent by post to the registered office shortly after incorporation. It is printed on Corporation Tax letters and is shown in the company's HMRC online account.

When a foreign platform, bank or client asks for a TIN, they usually want it for tax reporting under international information sharing rules. Give the identifier that matches the type of taxpayer you are, and make sure the name on the form matches the name HMRC holds.

Practical Tips

Store your UTR, National Insurance number, company UTR and VAT number in one secure place
Check which type of number a foreign form wants before filling it in
Make sure your name and address on forms match the details HMRC holds
Do not share your UTR or National Insurance number except with organisations you trust

Common Mistakes to Avoid

Giving a Companies House company number when a company UTR is needed, as the two are not the same
Using a VAT number as a general tax ID when the form wants a UTR or National Insurance number
Entering the number with spaces, letters or the wrong digit count so the form rejects it
Assuming you do not have a UTR because you never received one, when it may be in old HMRC letters or your online account

Frequently Asked Questions

What is my TIN in the UK?

There is no single UK TIN. Individuals normally use their UTR or National Insurance number, and companies use their company UTR. The right one depends on what the form is asking for.

Is my UTR the same as my National Insurance number?

No. A UTR is a 10 digit number for Self Assessment. A National Insurance number is two letters, six digits and a final letter, and is used for National Insurance and PAYE.

Is a VAT number a tax ID?

It is a tax identifier for VAT only. It is not your general TIN, but you can quote it where a form specifically asks for a VAT number.

Where can I find my UTR?

Look on previous Self Assessment returns, HMRC letters or your personal tax account. If you cannot find it, you can ask HMRC to remind you through the gov.uk process.

Source: https://www.gov.uk/find-utr-number

Related Terms

Self Assessment

Self Assessment is the system HMRC uses to collect Income Tax from people who don't have all their tax deducted at source (via PAYE).

VAT (Value Added Tax)

VAT is a tax added to most goods and services sold in the UK. Businesses collect it from customers and pay it to HMRC, minus any VAT they've paid on business purchases.

Sole Trader

A sole trader is the simplest business structure - you and your business are legally the same. You keep all profits but have unlimited personal liability.

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