UK Company Tax Numbers: UTR, CRN & VAT (TIN) System

The tax identification (TIN) system for UK companies is not a single number. HMRC and Companies House issue separate numbers — UTR, CRN, VAT and NIN — for different purposes. In this guide you will learn what each number is for and the current 2026 rates.
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If you own a company in the United Kingdom, the first step to managing your tax obligations correctly is understanding the identification numbers such as UTR, CRN, VAT and NIN. This guide explains every tax identification number (TIN) issued by HMRC and Companies House, their uses, and the up-to-date rates and thresholds for 2026.

Table of Contents

What Is a TIN in the UK?

A Tax Identification Number (TIN) is a unique code that identifies an individual or legal entity for tax purposes. In the United Kingdom, however, there is no single, central "TIN". Instead, HM Revenue & Customs (HMRC) and Companies House issue separate numbers for different purposes. Therefore, the answer to "What is my UK company's TIN?" depends on the transaction you are carrying out.

For companies selling goods or services abroad or forming foreign partnerships, providing the correct number is critical for both tax compliance and contractual security. Below we examine what each number is used for.

Types of UK Tax Identification Numbers

As of 2026, the main identification numbers a UK company will encounter are: the UTR used for corporation tax, the CRN confirming the company's legal identity, the VAT registration number for value added tax, the ERN required for employing staff, and the individual NIN. Note that the UTR and CRN are entirely independent of each other and serve different purposes.

UTR – Unique Taxpayer Reference

The Unique Taxpayer Reference (UTR) is a 10-digit corporation tax number assigned by HMRC. It is issued automatically when you incorporate a limited company or register for Self Assessment, and it is used in all HMRC correspondence, filings and tax payments.

When Is the UTR Used?

If you lose your UTR, you can request a copy from HMRC by quoting your company registration number. The copy is posted to your registered address held at Companies House.

CRN – Company Registration Number

The Company Registration Number (CRN) is a unique 8-character code (8 digits, or 2 letters + 6 digits) assigned the moment the company is registered at Companies House. The CRN confirms the company's legal existence and, by law, must appear on letterheads, invoices, the website and emails.

Where the CRN Is Used

VAT Registration Number

The VAT registration number is a 9-digit number prefixed with "GB", issued by HMRC upon VAT registration. In the 2026 tax year, VAT registration is mandatory once your annual taxable turnover exceeds the £90,000 threshold (or you expect to exceed it within 30 days). The deregistration threshold is £88,000. VAT cannot be reclaimed without a valid VAT number.

NIN and ERN Numbers

The National Insurance Number (NIN) is an individual identifier made up of 2 letters, 6 digits and a final letter. Every director of a UK company has a NIN, which links tax refunds and social security records to the individual.

The Employer Reference Number (ERN) corresponds to the EIN in other countries and is issued when your company registers as an employer with HMRC. In the 2026/27 tax year, PAYE and ERN registration becomes necessary once an employee's earnings reach the weekly Lower Earnings Limit (£129/week).

Comparison Table & 2026 Rates

NumberIssuerFormatPurpose
UTRHMRC10 digitsCorporation tax
CRNCompanies House8 charactersLegal identity
VATHMRCGB + 9 digitsValue added tax
ERNHMRCReference codeEmployer / PAYE
NINDWP / HMRC2 letters+6 digits+letterIndividual social security

Current 2026 Tax Rates & Thresholds

Item2026 Value
Corporation Tax – small profits rate (profit < £50,000)19%
Corporation Tax – main rate (profit > £250,000)25%
VAT standard rate20%
VAT registration threshold (annual turnover)£90,000
PAYE / Lower Earnings Limit (LEL)£129/week

Important Notice: The rates and amounts (costs) above were prepared for July 2026 and may change over time. We recommend always verifying current rates and thresholds on the official websites of the relevant authorities (HMRC and Companies House).

How to Find Your Tax Number

Finding a corporation tax number in the UK is relatively simple. Your UTR appears on previous tax returns, HMRC filing notices, or in your online corporation tax account. The CRN can be found on the Certificate of Incorporation and in the Companies House register. If you have completely lost your number, you can request a copy from HMRC.

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References

UK Company Tax Numbers: UTR, CRN & VAT (TIN) System

It is no secret that every registered business receives a unique number from the tax (state) authorities for identification purposes.

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Frequently Asked Questions and Answers

A UTR (Unique Taxpayer Reference) is a 10-digit corporation tax number issued by HMRC. It is assigned automatically when you incorporate a limited company or register for Self Assessment and is used in all tax transactions.

A TIN (Tax Identification Number) is a unique number that identifies a person or company for tax purposes. In the UK, instead of one single TIN, separate numbers such as UTR, CRN and VAT are used.

A UTR has 10 digits, a CRN has 8 characters, and a VAT registration number has 9 digits with a "GB" prefix. Each number serves a different purpose.

A UTR is issued by HMRC for tax purposes and used for corporation tax. A CRN is issued by Companies House at registration and confirms the company's legal identity. The two are entirely independent.

For the 2026 tax year, the small profits rate is 19% (profit below £50,000) and the main rate is 25% (profit above £250,000), with Marginal Relief in between. Rates may change; check the HMRC website for the latest figures.

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