UTR Generator (UK)
Generate and format valid Unique Taxpayer References (UTR) for UK individuals, companies, and partnerships.
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About the Unique Taxpayer Reference (UTR)
A Unique Taxpayer Reference (UTR) is an official 10-digit number issued by HM Revenue & Customs (HMRC) to identify individuals registered for Self Assessment, companies liable for Corporation Tax, partnerships, and trusts in the UK.
Featuring a check digit in the first position followed by 9 core account digits, the UTR is essential for annual tax returns, Making Tax Digital (MTD) compliance, and correspondence with HMRC.
Anatomy & Structure of the UK UTR (10 Digits)
Official structure regulated by HM Revenue & Customs and the Taxes Management Act 1970:
| Position | Field | Length | Meaning & Rule | Example |
|---|---|---|---|---|
| 1 | Check Digit | 1 digit | Official check digit calculated via HMRC Modulus 11 over the subsequent 9 digits | 1 |
| 2 to 10 | Taxpayer Account | 9 digits | Unique central numeric sequence assigned to the tax record | 955839661 |
HMRC Modulus 11 Verification Algorithm
Positional weighted calculation applied to positions 2 through 10:
Sum = ∑(d[i+1] * W[i]) | Remainder = Sum % 11 | Check Digit = '21987654321'[Remainder]
- 1. Extract the 9 core digits (positions 2 through 10).
- 2. Multiply each digit by the weights [6, 7, 8, 9, 10, 5, 4, 3, 2] from left to right.
- 3. Sum all products and calculate the remainder modulo 11.
- 4. Map the remainder to the lookup table '21987654321'. If remainder is 0, check digit is 2; if 1, check digit is 1; for remainders 2 through 10, check digit is (11 - remainder).
- 5. The resulting check digit must match position 1 of the UTR.