HM Revenue and Customs has issued a critical new warning to millions of taxpayers across the United Kingdom as the annual Self Assessment season reaches its peak. The alert emphasises the absolute necessity for individuals to possess their 10-digit Unique Taxpayer Reference number to successfully complete and submit their tax returns.
The Impending Deadline and Penalty Structure
The warning arrives with the January 31 submission deadline fast approaching. Millions of taxpayers are anticipated to file their returns by this date to avoid incurring financial penalties. HMRC has outlined a strict penalty regime for late submissions, which applies even if no tax is owed.
An immediate £100 fine is levied as soon as the deadline is missed. The penalties escalate significantly thereafter:
- Three months overdue: An additional daily penalty of £10 applies, up to a maximum of £900.
- Six months overdue: A further penalty of 5% of the tax owed or £300, whichever is higher, is imposed.
- Twelve months overdue: Another 5% of the tax owed or £300, whichever is higher, is added.
Locating Your Unique Taxpayer Reference via the HMRC App
In a dedicated YouTube video message, HMRC has directed taxpayers to its official mobile application as the primary solution for finding the crucial 10-digit code. The department describes the app as "a quick and easy way to find your self assessment unique taxpayer reference."
HMRC states the application is "free and secure" and can be accessed "anytime on any smartphone or tablet once you've signed in." The department highlights two straightforward methods within the app to retrieve the number.
Method One: Accessing Personal Details
"The first way is to tap on your details, and here you'll see your unique taxpayer reference number," HMRC explains. Once located, taxpayers are advised to copy the number and save it in a secure location. The authority also notes that this reference can be shared with professional advisors: "If you have a tax agent, accountant or bookkeeper, you can send it to them."
Method Two: Navigating the Self Assessment Section
The second option involves accessing the main menu, where the UTR is displayed under the Self Assessment section. "Here you'll see your number. To copy it, tap on the copy symbol," HMRC instructs. Beyond the UTR, the app provides a comprehensive overview of an individual's tax position, showing the amount owed and payment due dates, and facilitates direct payment.
Avoiding Telephone Queues with Digital Access
In a move aimed at reducing pressure on its telephone helplines, HMRC makes a clear promise to users: "You can use the app at any time to find your unique taxpayer reference, so you won't need to call us once you've used the app." Access to the application is safeguarded using modern authentication methods, including a six-digit PIN, facial recognition, or a thumbprint.
The HMRC app is available for download on both major mobile platforms: from Google Play for Android devices and from the App Store for Apple products. This nationwide alert underscores the importance of digital preparedness as the tax deadline draws near, urging millions to act promptly to secure their essential tax reference and avoid costly fines.