What the VAT number is
The VAT number is the number HM Revenue and Customs (HMRC) assigns to a taxpayer in the United Kingdom. It follows you across every tax you deal with: VAT, income tax and withholding. Businesses that pay you will ask for it before they release payment, because they report their suppliers to HM Revenue and Customs (HMRC) by this number.
Who needs one
Sole traders and landlords get a UTR when they register for Self Assessment; companies get a UTR from HMRC after incorporation; a VAT number only when you register for VAT.
How to register, step by step
- Register for Self Assessment on GOV.UK by 5 October after the tax year you started trading; HMRC posts your ten-digit UTR.
- Companies receive their UTR by post within a few weeks of Companies House registration.
- Register for VAT online when you cross the threshold or choose to; the VAT number appears in your VAT online account.
- Keep the UTR, VAT number and Government Gateway login together; you need all three for returns.
How to find or check a VAT number
Your UTR is on HMRC letters and in your online account. Check any UK VAT number free with GOV.UK's Check a UK VAT number service.
Documents, cost and how long it takes
A UTR is issued automatically when you register for Self Assessment or set up a limited company, so there is no separate application. It usually arrives by post around 15 days after registering, and takes longer for people living overseas. Until it arrives you can check when to expect HMRC's reply. Once issued, individuals and sole traders can find it in their Personal Tax Account, in the HMRC app, or on earlier tax returns and HMRC letters such as notices to file a return or payment reminders.