Your UTR (or Unique Taxpayer Reference) is provided to you by HMRC when your business starts trading, or you register for Self Assessment. You will usually receive your UTR within 2 weeks of registering a business (whether self employed, limited company or partnership).
In addition, you will find your UTR on any correspondence from HMRC in relation to your business or tax affairs.
The following UTRs will be issued:
It is important you keep this safe as it is required to file your tax returns. If you lose it, you can contact HMRC to provide you with a reminder (you will have to go through security to get this).