United Kingdom - VKN (TIN) Number System for Companies in the United Kingdom

TINs are used in many countries around the world to identify individuals who pay taxes and businesses that are required to pay taxes. Additionally, a TIN can be used to receive tax administration assistance.

Do UK - United Kingdom companies have a TIN?

Have you ever wondered what a TIN number is in the UK - United Kingdom? The term "TIN" or "Tax ID number" is not specifically used in the UK - United Kingdom in its strictest sense. HM Revenue and Customs (HMRC) issues two numbers. These UK TINs are similar to a “general” TIN (we can find the UK abroad, in EU countries), but we can call each a UK company tax identification number. However, when a company registered in the UK starts a partnership (collaboration) for the sale of goods or provision of services to foreign businesses, it may be necessary to provide a tax number.

Types of UK - United Kingdom Taxpayer Identification Numbers

Have you ever thought, what is my company's tax ID number? What do they look like in the UK? As of today, there are two main unique corporation tax numbers in the UK - United Kingdom:

1. Unique Taxpayer Reference (UTR);
2. Company Registration Number (CRN).

It should be noted that the Unique Taxpayer Reference is completely separate from the company registration number. Each is used for completely different purposes. The UTR is mainly used for tax purposes. The CRN is also required to identify companies for official purposes. It is important to emphasize that when dealing with HMRC on corporation tax matters, it is generally necessary to provide both UTR and CRN tax identification numbers in the UK - United Kingdom.

UK - United Kingdom Unique Taxpayer Reference (UTR)

The Unique Taxpayer Reference (UTR) is a type of company tax number, also referred to as a corporation tax number, used for income tax purposes and contains 10 unique digits. To get a UTR number, you need to complete an online Self Assessment registration. To do this, the applicant must provide: name, date of birth and address, national insurance number, email address, business phone and other information, the type of business your company will operate in, and other details. All companies registered in the UK - United Kingdom are assigned a unique UK UTR tax identification number by HM Revenue and Customs (HMRC).

This TIN will then need to be used in any correspondence with HMRC, as well as when submitting forms, paying company bills, or income taxes.

The UTR is a TIN with the following features:

1. It is used for taxation;
2. It is required to identify companies for official purposes (it can be taxable).

When will my company's UTR need to be used?

The UTR can be used in situations such as the following:

1. Registering a company for Corporation Tax;
2. Company formation for Value Added Tax (VAT);
3. Company registration for Pay As You Earn (PAYE);
4. Payment of Corporation Tax;
5. Payment of VAT;
6. During the payment of salaries to company employees;
7. When filing an annual corporation tax return;
8. When filing a VAT return;
9. When a company needs to notify HMRC of a business change;
10. Notifying HMRC that the company is dormant;
11. For correspondence with HMRC;
12. Changing the Corporation Tax accounting period.

If the income tax UTR is completely lost, you can apply for a copy from HMRC. In your request, you will need to state the company registration number and the company's registered number. Following the successful processing of the applicant's request, this UK - United Kingdom TIN will be sent by post to the company's registered address specified at Companies House.

It is important to note that there are situations where a company cannot request a copy of the UTR income tax. These situations include:

• The official closure of the company;
• The absence of the company in the companies register at Companies House;
• If the company has changed the legal form of its business model and is therefore no longer a registered company.

Company Registration Number (CRN)

A company registration number (CRN) is a unique combination of 8 characters, consisting of 8 digits or 2 letters and 6 digits. The CRN is assigned immediately after the company is registered by Companies House.

The CRN confirms the legal existence of the company. By law, the disclosure of the CRN on every official letterhead of the company is mandatory. Also, this CRN must be present on the company's website, brochures, letterheads, invoices, and emails. The CRN is shown on the Certificate of Incorporation and in all official correspondence from Companies House. The CRN can also be considered a TIN, in addition to being used for tax purposes.

When will I need to use my CRN?

The CRN can be used in the following situations:

1. Confirmation statement – submitted every year and includes a CRN that identifies the company;
2. The CRN must be displayed on all company letterheads, including websites, invoices, and emails;
3. Company accounts – filed annually with the CRN;
4. Corporation Tax – the CRN must be provided when registering with HMRC.
5. VAT – the CRN is specified when registering with HMRC;
6. PAYE – the CRN must be provided when registering with HMRC;
7. Updating information about the company – in case the data is updated by the Registration Chamber;
8. The CRN must be used when filing a return of allotment of shares or when issuing share certificates.
9. In the appointment and removal of board members or company secretaries;
10. When opening a commercial bank account in the company's name;
11. In the event of a loan.

National Insurance Number (NIN)

The National Insurance Number (sometimes referred to as NI number or NIN) is a unique personal identification number consisting of 2 letters, 6 numbers, and a final letter. NINs are issued by the Department for Work and Pensions or HM Revenue and Customs.

The NIN number is usually given to residents in the UK 3 months before their 16th birthday. Anyone who wants to work in the UK - United Kingdom must have a National Insurance Number. The NIN will be active throughout the individual's life. Even if a person leaves the UK - United Kingdom and returns several years later, they will continue to use the same NIN that was originally assigned to them.

Speaking of business, all directors of British companies will have a NIN. The National Insurance Number connects individuals in the UK - United Kingdom to their tax returns for tax deductions and any tax credits or refunds the applicant applies for. Also, some government agencies such as the National Health Service (NHS), pension funds, or banks and lenders may also request a NIN.

You can find your NIN on:

1. Payslips;
2. The P60 form;
3. Any official correspondence regarding taxes, pensions, or benefit payments;
4. The relevant online personal income tax office.

If it is completely lost, you can restore this NIN. To do this, you will need to restore the CA5403 form and send it to the address specified on the form. Also, you can contact the National Insurance numbers helpline and answer some questions.

Employer Reference Number (ERN)

In most countries, the ERN is known as the Employer Identification Number (EIN). However, in the UK - United Kingdom, companies that register as an employer with HMRC receive an Employer Reference Number (ERN). The country's tax office uses this figure to identify a business as an employer with employees above the Pay As You Earn (PAYE) threshold. If no employee earns £160 or more per week, you do not need to register for PAYE. Accordingly, there will be no need to apply for an ERN.

The ERN can be found on any correspondence from HMRC, payroll, and tax credits.

VAT Registration Number

The VAT registration number is a nine-digit number. HMRC assigns a VAT registration number to businesses when they register for value-added tax. Business suppliers registered in the UK will have the prefix "GB" on their VAT registration numbers.

A VAT refund is not possible without a valid VAT registration number. To confirm whether a VAT registration number is valid, you can contact HMRC to verify the information you have.

How can I find out the tax number (TIN) of a UK - United Kingdom Company?

In general, it is worth saying that looking for a corporation tax number in the UK - United Kingdom is a relatively simple process. If you want to find a company number, especially if we are talking about a TIN, you need to look at the documents you have. Thus, the UTR can be found on previous tax returns or other HMRC documents: filing notice and payment reminder. This type of TIN can also be obtained by logging into your online corporation tax account. If the income tax UTR number is completely lost, a copy can be requested from HMRC. The CRN can be found on the Certificate of Incorporation or in any official correspondence from Companies House. You can also see this figure when you search the public register at the Registry Office.