Look for an existing UTR in your HMRC account, app or earlier correspondence before applying again. If you are waiting after registration, keep the acknowledgement and prepare your records now. A missing reference does not automatically postpone tax payment; follow any filing deadline HMRC gives you.
Check whether a UTR already exists
HMRC’s Find your UTR page explains where to look, including your online account, the HMRC app and earlier Self Assessment correspondence. If you filed years ago, finding or reactivating the existing record may be the right step. Repeated new applications can add confusion.
If you have registered and are waiting
Keep the application date and acknowledgement. Use the current official registration guidance to check progress or contact HMRC; avoid a delivery promise copied from an old article. Tell the accountant the tax year and any notice deadline as well as the missing reference.
Prepare everything else now
Gather PAYE records, business or rental statements, expense evidence and other income details. Note missing documents. You can answer questions and prepare the return while the reference issue is being resolved. TaxSimba onboarding access does not itself confirm that HMRC references and agent permissions are ready for filing.
Read the actual filing notice
A missing UTR does not automatically extend the deadline. Where you register after 5 October 2026, HMRC says it gives a filing deadline three months from the date of its letter or email. The tax-payment deadline remains 31 January 2027. Follow the notice that applies to you and raise any uncertainty promptly.
Share the acknowledgement securely with the accountant. Keep your Government Gateway password and one-time codes private.
If the reference still cannot be found
- For a new application, enter the registration details in HMRC’s reply-time checker.
- If the expected date has passed, or an existing UTR cannot be retrieved, use Self Assessment enquiries.
- Keep the enquiry date, acknowledgement and any response with your filing notice. Tell the accountant what remains unresolved.
Use your individual Self Assessment UTR. A limited company’s Corporation Tax UTR is a different reference. Resolve the reference problem while preparing the figures rather than delaying both jobs.
Waiting for a UTR without losing preparation time
Illustrative example.
A first-time filer is waiting for their UTR while the usual January deadline approaches. They can still reconcile business records, collect employment evidence and retain proof of registration. Waiting does not make those preparation tasks impossible.
If registration took place after 5 October, check the actual HMRC letter: the filing deadline may differ. A later filing deadline does not automatically move the payment deadline. Share the letter and registration evidence with the accountant so the filing and payment positions are checked separately.
| Check | Practical action |
|---|---|
| Registration evidence | Keep the date, acknowledgement and correspondence. |
| Return preparation | Organise the tax-year figures while waiting for access details. |
| Deadline uncertainty | Read the HMRC notice and check filing and payment separately. |
Does paying for an accountant speed up HMRC issuing a UTR?
Do not assume a provider can control HMRC processing. Ask what preparation can proceed and what requires the reference.
Can I use a different reference number?
Do not substitute a National Insurance number or another identifier for a UTR where a UTR is required. Check the official process.
Download a checklist for this guide
- Registration date and acknowledgement
- HMRC notice and stated filing deadline
- Tax year and prepared records
- Missing-reference follow-up history
- Payment deadline and next action owner