Self-employed people typically don’t have fixed earnings each month, so it’s impossible to determine ahead of time how much tax they must pay. Therefore, self-employed people in the UK don’t pay PAYE taxes. Instead, they receive a UTR—unique taxpayer reference—which is a unique reference that remains valid for their lifetime.
Self-employed persons must fill out and submit a Self-Assessment Tax Return each year, using this identifier.
Where to find your tax code
You can find your tax code in one of the following places:
- Your payslip
- In the HMRC mobile app
- On the HMRC website
- In a letter that HMRC sends you informing you of your tax code