Blog
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.
QUICK START
For Tailored Solutions Free Consultation
Schedule an Online Meeting or Contact Us
Our experts will contact you within 12 hours.
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.
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?
- Registering for and paying Corporation Tax,
- VAT and PAYE registrations,
- Filing annual corporation tax and VAT returns,
- Correspondence with HMRC and accounting period changes.
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
- Filing the annual Confirmation Statement and company accounts,
- Registering for Corporation Tax, VAT and PAYE with HMRC,
- Opening a business bank account and share transactions.
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
| Number | Issuer | Format | Purpose |
|---|---|---|---|
| UTR | HMRC | 10 digits | Corporation tax |
| CRN | Companies House | 8 characters | Legal identity |
| VAT | HMRC | GB + 9 digits | Value added tax |
| ERN | HMRC | Reference code | Employer / PAYE |
| NIN | DWP / HMRC | 2 letters+6 digits+letter | Individual social security |
Current 2026 Tax Rates & Thresholds
| Item | 2026 Value |
|---|---|
| Corporation Tax – small profits rate (profit < £50,000) | 19% |
| Corporation Tax – main rate (profit > £250,000) | 25% |
| VAT standard rate | 20% |
| 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.
UK Company Formation & Tax Registration Support
Work with our expert team to accelerate your HMRC and Companies House registrations and manage your UTR, CRN and VAT processes end to end.
Get a Free QuoteReferences
- GOV.UK – Find your UTR number
- GOV.UK – VAT registration thresholds
Related guides:Is Cryptocurrency Legal in the UK? 2026 Tax Guide · How to Set Up a Company in the UK
FREQUENTLY ASKED QUESTIONS
UK Company Tax Numbers: UTR, CRN & VAT (TIN) System frequently asked questions.
What is a UTR number in the UK?
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.
What is a TIN tax number?
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.
How many digits is a UK tax number?
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.
What is the difference between a UTR and a CRN?
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.
What is the UK corporation tax rate in 2026?
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.