A Unique Taxpayer Reference (or UTR) number is a ten-digit code that’s unique to you and will remain the same number throughout your life.
It identifies you with HMRC for anything to do with your tax obligations. It provides them with an easy way to match and monitor records to payments. You could also get a tax refund if you’ve overpaid any tax.
You’ll need your UTR number to complete Self Assessment Tax Returns.
Once your business is registered at HMRC your UTR number is posted directly to your address usually in 3 to 4 weeks but it can take longer (up to 8) depending on how busy they are.