Tax and contracting News

The future, according to some scientists, will be exactly like the past - only far more expensive.

UTR Numbers No Longer Available From HMRC Via Phone

12 - 05 - 2025

UTR (Unique Tax Reference) numbers will no longer be available by phone from HMRC.

HMRC have said that as of 06 May 2025 they will no longer confirm UTR numbers to taxpayers or agents via telephone. This is part of a move to increase the security of taxpayer data.

 

Instead, UTRs will be available through taxpayer’s individual online accounts or via the HMRC app. The 10-digit Unique Tax Reference number is needed to file Self Assessment and to communicate with HMRC.

 

HMRC have said: ‘We’ve made this change to help keep people’s data secure. Customers still can find their Unique Taxpayer Reference in their online account and on previous self assessment letters. We can also send new letters to customers who call us once we have verified their identity.’

 

Agents can request a letter on a client’s behalf or the taxpayer can request it themselves. HMRC have indicated that taxpayers will need to answer some security questions in order for the letter to be issued.

 

Letters from HMRC confirming the UTR number can take up to two weeks to arrive. Taxpayers should ensure that they have this information available prior to deadlines and busy time of year, such January which is the deadline for filing Self Assessment Tax Returns.

 

Further guidance is expected from HMRC in due course. 

Play the Numbers

Instant comparison between the forms of business; see the effects of legitimate expense claims, consider Flat Rate VAT or just adjust hourly rates and time spent. Look for your personal jackpot.

Help me decide

Talk to Us

Of course in the end there is no substitute for targeted personal advice. Your individual circumstances matter. You need our expertise. Get a free initial consultation – probably the best freelance decision you will make!

Help me decide

Instant Information

Our tax calculator is speedy. It is designed to give you results as you enter valid data – on the spot, in front of your eyes! We update regularly to make sure it always reflects changes in tax law and practice.

01244 625 500

Fixed Data

Assumptions

General                                                                                                                              

• The user is over 21 and subject to tax in the UK
• The user wishes to minimise their tax liability
• The user is subject to national insurance i.e.he/she is not over retirement age
• Only current tax rates and limits are applied
• No tax mitigation payments are made e.g. pension contributions
• Only 3 digit letter 'L' tax codes shown in the drop down list can be entered 
• The user does not have a turnover greater than £100,000 where fewer reliefs and or higher taxes may apply

Expenses

• All miles claimed as expenses are for business use using a personally owned car or van
• All other expenses claimed are wholly, necessarily and where appropriate exclusively for the benefit of the business

Foremans LLP Charges

• Foremans fees associated with Limited Company, Sole Trader or Umbrella are as per published rates
• Foremans current Service Costs are allowed for in all calculations.

Holiday Pay

• Holiday pay is accumulated week by week by Umbrella or Agency employer but paid out during the year

VAT

• Limited Company or Sole Trader will be VAT registered
• Limited Company or Sole Trader will take advantage of Flat rate VAT
• Flat rate applied includes the benefit of the additional 1% applicable to the first year of VAT registration

Limited Company Conditions

• One director / one shareholder in a Personal Service Company
• Director of Personal Service Company elects to vote for 100% dividend after salary, costs and expenses
• Director's salary is maximum salary to the primary threshold for NI
• The Limited Company is trading normally i.e it is not subject to IR35 and is not a Managed Service Company

NOTES

• The Current tax rates are taken from the Fixed Data Table
• The current Value Added Tax Rate is 20% and is applied to all invoices and expenses as appropriate
• The Director's Salary is fixed in relation to National Insurance thresholds. Higher Rate Taxpayers should consider the advantages and disadvantages of a larger annual salary or bonus
• Higher Rate Taxpayers may wish to consider the advantages and disadvantages of shared ownership of their business
• Users with a tax code other than three digits and letter "L" may telephone or email our Development Department to request a detailed calculation
• Generally the use of an Umbrella rather than an Agency payroll is only efficient if sufficient weekly expenses are allowable and claimed
• The expenses claimed under an Umbrella should not prevent the proper operation of National Minimum Wage