HMRC no longer provides unique taxpayer references (UTR) over the phone. The tax authority states that taxpayers can find their UTR at the top of the home page on their personal tax account or at the top of any self-assessment letter HMRC has sent them. Failing those methods, HMRC says it will send the UTR to them by post.
Agents who call on behalf of their client will also be advised of where the client’s UTR can be found. If it is not possible to retrieve the UTR from those sources, HMRC will issue a letter direct to the agent’s client.
