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Does My Company Have a TIN Number?

Tax Identification Numbers (TINs), a.k.a. TIN numbers, are used for official purposes to help with the management of tax. These unique numbers can be used in respect of an individual or a business such as a limited company.

The term TIN number is a generic term that can refer to a variety of different identification numbers worldwide, including:

  • Unique Taxpayer Reference (UTR)
  • National Insurance Number
  • Company reference numbers
  • A resident registration number
  • A personal identification code or number

The structure and syntax of TIN numbers differ according to the specific national authority. Sometimes they are just numbers, but they can include letters. Crucially, they are always unique and identify a single individual or business entity.

Are TIN numbers used by UK companies?

The term “TIN number” isn’t used much in the UK. However, when dealing with foreign businesses or national authorities, there may be references to TIN numbers. Sometimes your business will be asked to provide its TIN number. There are two main types of unique identifying numbers for companies in the UK:

  • Unique Taxpayer Reference (UTR)
  • Company registration number (CRN)

Unique Taxpayer Reference

All companies registered in the UK are assigned a UTR. This type of TIN number is a unique 10 digit number that is used for Corporation Tax within the UK.

You will need to use your UTR in the following situations:

  • Registering for Corporation Tax
  • Registering for VAT
  • Registering for PAYE
  • Payment of Corporation Tax
  • Payment of VAT
  • Paying employees
  • Filing annual Corporation Tax returns
  • Filing VAT returns
  • When a company informs HMRC of changes to the business
  • Changing the Corporation Tax accounting period
  • Informing HMRC that the company has become dormant
  • All other correspondence with HMRC

Your UTR can be found on previous tax returns and other documents from HMRC, alternatively, it can be found by logging into your online account.

There are a few scenarios in which you are unable to request a copy of the UTR and these are:

  • The company has been officially closed or dissolved
  • If the company has been struck off the register at Companies House
  • If the company has changed to a different structure, for example, a limited company changing to a partnership

Company Registration Number

This is issued by Companies House as soon as the company has been registered. They are used to identify a limited company and verify its legal existence.

The CRN is displayed on the Certificate of Incorporation and all official correspondence from Companies House. Although it’s not used for taxation, the CRN may be classed as a TIN number as it needs to be quoted for official purposes, some of which relate to tax.

You will need to use your CRN in the following situations:

  • Filing confirmation statement
  • Filing company accounts
  • Corporation tax
  • VAT
  • PAYE
  • Updating company details with Companies House
  • Filing a Return of Allotment of Shares, or issuing share certificates
  • Opening a business bank account in the name of the company
  • Appointing or removing company officers
  • Applying for credit from financial institutions
  • It also must be displayed on all business stationery, including the website

TIN numbers and company directors

All company directors will have a National Insurance Number and may have an individual UTR depending on whether they are classed as self-employed.

A national insurance number is assigned to everyone on their 16th birthday. These have to be used for various things throughout life and is a way of identifying the individual.

An individual UTR is provided to any individual who needs to carry out a Self Assessment Tax return. It will then remain with the individual throughout their life.

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