| NINO | National Insurance number: 2 letters, 6 digits, 1 letter (format QQ123456B), for life |
| Applying for a NINO | online, only from within the UK, with proof of identity |
| How long | up to 4 weeks after proving your identity |
| UTR | Unique Taxpayer Reference, 10 digits |
| Getting a UTR | on registering for Self Assessment, by post after about 15 days, longer abroad |
| Updated | November 2026 |
NINO and UTR: two numbers, two jobs
The National Insurance number (NINO) makes sure your National Insurance contributions and tax are recorded against you and only you. It has two letters, six digits and a final letter, in the format QQ123456B, and stays the same for life, even if you marry or move away. If you want a comparison: think of a social security number and a tax ID rolled into one.
The Unique Taxpayer Reference (UTR) is your reference for Self Assessment, the UK income tax return. It has ten digits and is sometimes just called the tax reference in letters. You only get a UTR when you register for Self Assessment. Every limited company also gets its own UTR for corporation tax, which has nothing to do with your personal one.
Employees without other income often manage a lifetime without a UTR, because the employer pays the tax through PAYE. Without a NINO, on the other hand, hardly anyone who works in the UK gets very far.
Applying for a National Insurance number
You can apply if you live in the UK and have the right to work and are working, looking for work or have a job offer. The process:
- 1
Check first whether you already have one
With a BRP or an eVisa you may already have a NINO. It is on the back of the BRP or in your UKVI account when you view your eVisa. If you already have a NINO, do not apply for a new one.
- 2
Apply online, from the UK
The application is online and works only while you are in the UK. You cannot apply from abroad. If you want to work and have no NINO, you must apply.
- 3
Have documents ready
Helpful are a passport from any country or an identity card from the EU, Norway, Liechtenstein or Switzerland. It also works without such documents, but you may then need an appointment or to post copies.
- 4
Prove your identity
You upload a photo of yourself with your passport and photos of other ID. A smartphone is enough. An email with your application reference follows.
- 5
Wait, and work in the meantime
The NINO takes up to four weeks after proving your identity. You can start work before then if you can prove your right to work. If it takes longer, the helpline on 0800 141 2079 can help.
What you need the NINO for, and what National Insurance costs
The NINO is mainly for HMRC, your employer, the Department for Work and Pensions, your pension provider and your ISA provider; you cannot open an ISA without it. Otherwise keep it to yourself, as it is a favourite target for identity fraud. You do not need a NINO to apply to the EU Settlement Scheme.
As an employee you pay National Insurance once you earn more than £242 a week from a job. In the 2026/27 tax year your employer deducts, in the standard category A, 8% on weekly pay between £242.01 and £967 and 2% on everything above. The self-employed pay Class 4 contributions on profits over £12,570 a year. Contributions count towards the UK State Pension and certain benefits.
How income tax on your pay is worked out, which allowances apply and how savings interest is taxed is in ISAs and everyday tax.
The UTR: how to get it and how to find it again
You get a UTR automatically when you register for Self Assessment or set up a limited company. It comes by post, usually about 15 days after registering; if you live abroad, it takes longer. You must register for Self Assessment by 5 October after the end of the tax year in which you first needed to file. Which cases those are and which deadlines follow is in HMRC and Self Assessment.
Lost it? You find your personal UTR in your personal tax account, in the HMRC app and on past returns or HMRC letters such as payment reminders. If none of that works, only a call to HMRC helps.
Your company's UTR is a different number. It goes to the company's address registered at Companies House. If you are setting up a company now, the process is under UK company formation.
Leaving, returning and voluntary contributions
Your NINO stays when you leave the UK. Come back and you use the same number. Your UTR stays too; if HMRC no longer needs returns from you, deregister so that penalties for missing returns do not build up.
New since 6 April 2026: you can no longer pay voluntary Class 2 contributions for periods abroad. Voluntary Class 3 contributions for periods abroad after 5 April 2026 are only possible if you previously lived in the UK for ten continuous years or built up ten qualifying years. If you plan to go home after a few years in the UK, factor that into your pension planning. More on saying goodbye to the UK in leaving the UK.
Frequently asked questions about NINO and UTR
What is a UTR number?
The Unique Taxpayer Reference is a ten-digit reference HMRC gives you when you register for Self Assessment. You need it for your return and for every Self Assessment payment to HMRC.
Is the National Insurance number a tax number?
Not quite. The NINO links contributions and tax to you; the UTR is the number for the tax return. Employees often only have a NINO.
Can I apply for a NINO before I move?
No. You can only apply while you are in the UK. With an eVisa you may already have the number, so check your UKVI account first.
Can I start work without a NINO?
Yes, if you can prove your right to work in the UK. You give the number to your employer later.
Where do I find my NINO if I have forgotten it?
In the HMRC app, your personal tax account, on payslips and on your P60. In the app you can also save it to Apple or Google Wallet.
How long does the UTR take to arrive?
About 15 days by post after registering, longer if you live abroad. Allow for that as the 5 October deadline approaches.
Sources: GOV.UK: Apply for a National Insurance number; GOV.UK: National Insurance, introduction; GOV.UK: National Insurance rates and categories; GOV.UK: Find your UTR number; GOV.UK: Check how to register for Self Assessment; GOV.UK: Voluntary National Insurance; GOV.UK: Download the HMRC app
