Comparison Guide
EIN vs UTR Compared
Understand the difference between a US EIN and a United Kingdom UTR. Both are tax identification numbers, but they serve different countries and purposes.
UK entrepreneurs expanding into the US market meet both identifiers fast. One number answers to the IRS. The other answers to HMRC. Confusing them causes rejected forms and missed filings. This guide compares the EIN and the UTR side by side, explains who needs each, and shows how UK business owners obtain a US EIN without an SSN.
The core distinction is jurisdiction. The US Internal Revenue Service (IRS) issues the EIN for US federal tax. HMRC issues the UTR for UK tax. Neither number works in the other country. You cannot substitute one for the other on any official form.
| Factor | EIN (United States) | UTR (United Kingdom) |
|---|---|---|
| Full name | Employer Identification Number | Unique Taxpayer Reference |
| Issuer | IRS | HMRC |
| Format | XX-XXXXXXX (9 digits) | 10 digits (e.g., 1234567890) |
| Cost | $0 from IRS / $49 via ein.so | Free from HMRC |
| Apply with | Form SS-4 | Self Assessment / Corporation Tax registration |
| Valid in | United States only | United Kingdom only |
Definition
What Is an EIN?
An EIN (Employer Identification Number) is a 9-digit tax ID issued by the IRS to businesses in the format XX-XXXXXXX, for example 12-3456789. Every US LLC and corporation uses it for federal tax filing, banking, hiring, and payments. The IRS charges $0 to issue one.
The EIN is permanent. Once the IRS assigns it, the number stays with the entity for life. You apply with Form SS-4 by online tool, fax, phone, or mail. The online tool requires an SSN, so non-residents use the fax method. See the full how to get an EIN walkthrough for each route.
Key EIN Facts
For a full breakdown, read what an EIN is and the current EIN cost.
UTR
What Is a UTR?
A UTR (Unique Taxpayer Reference) is a 10-digit number issued by HMRC in the United Kingdom, for example 1234567890. HMRC assigns it when you register for Self Assessment or Corporation Tax. It identifies your UK tax record on returns and correspondence.
HMRC issues a UTR to both individuals and businesses. Self-employed people, partnerships, trusts, and limited companies each receive one. This differs from the US EIN, which the IRS issues to business entities only. The UTR appears on your Self Assessment tax return, your HMRC letters, and your online tax account.
Key UTR Facts
- Issuer: HMRC (His Majesty's Revenue and Customs)
- Format: 10 digits (e.g., 1234567890)
- Country: United Kingdom
- Purpose: UK tax identification for individuals and businesses
- Cost: Free when you register with HMRC
- Issued for: Self Assessment and Corporation Tax
Confirm your UK registration and reporting duties with a UK accountant. ein.so files US EINs and does not give UK tax advice.
Comparison
EIN vs UTR: What Is the Difference?
An EIN identifies a business to the US government; a UTR identifies a taxpayer to the UK government. The EIN is 9 digits from the IRS. The UTR is 10 digits from HMRC. Each is valid only in its own country, and one never replaces the other.
| Factor | EIN (United States) | UTR (United Kingdom) |
|---|---|---|
| Full name | Employer Identification Number | Unique Taxpayer Reference |
| Issuing authority | IRS | HMRC |
| Format | XX-XXXXXXX (9 digits) | 10 digits (e.g., 1234567890) |
| Who receives it | US business entities | UK individuals and businesses |
| Cost | $0 (IRS) / $49 (ein.so) | Free (HMRC) |
| Application | Form SS-4 to the IRS | HMRC registration |
| Processing | 4-7 business days by fax | Varies by HMRC |
| Use cases | US tax filing, banking, payroll, payments | UK Self Assessment, Corporation Tax |
| Validity | United States only | United Kingdom only |
The two numbers do not compete. A UK founder who forms a US LLC adds an EIN on top of an existing UTR. The EIN handles US matters. The UTR handles UK matters. They coexist without conflict.
For UK Entrepreneurs
How Do UK Entrepreneurs Get a US EIN?
UK entrepreneurs get a US EIN by submitting Form SS-4 to the IRS by fax at 855-215-1627. No SSN or ITIN is required. Your UK passport number goes on Line 7b. The IRS online tool needs an SSN, so the fax route is the path for non-residents.
Form Your US Entity
Complete Form SS-4
Submit by Fax
Receive Your EIN
Your UTR has no bearing on the EIN application. The IRS does not request or verify foreign tax numbers. Your passport is sufficient identification. See EIN without an SSN and EIN for non-residents for the complete non-resident path, plus EIN processing time for current timelines.
Both Numbers
Do You Need Both Numbers?
You need both an EIN and a UTR only when you run a business with US and UK tax footprints at the same time. The EIN covers US obligations. The UTR covers UK obligations. Most UK founders already hold a UTR and add an EIN when they form a US entity.
You Need an EIN If
You Need a UTR If
You Need Both If
US Filing Reminder
ein.so files the US EIN and does not give tax advice. Work with a UK accountant for UTR and HMRC matters and a US CPA for IRS matters. Your EIN is the starting point for US compliance, including your BOI filing with FinCEN.
Costs
How Much Does an EIN Cost?
The IRS charges $0 for an EIN. ein.so files Form SS-4 for non-residents for $49 (Standard, 4-7 business days) or $97 (Express, 2-3 business days). HMRC issues a UTR free when you register for Self Assessment or Corporation Tax. The fees below cover document preparation and filing, not government charges.
| Service | Price | Turnaround | What It Covers |
|---|---|---|---|
| IRS EIN (DIY) | $0 | 4-7 business days by fax | Government issuance only |
| ein.so EIN Standard | $49 | 4-7 business days | SS-4 prep + IRS fax + email delivery |
| ein.so EIN Express | $97 | 2-3 business days | Priority SS-4 prep + IRS fax + email delivery |
| ein.so ITIN Standard | $197 | Standard | Form W-7 prep and filing |
| ein.so ITIN Express | $297 | Express | Priority Form W-7 prep and filing |
The DIY route is free but error-prone for non-residents. Address formatting and Line 7b entries cause silent IRS rejections. ein.so reformats your details to an IRS-accepted style. Compare full pricing on EIN cost and start at apply.
Mistakes
What Mistakes Do UK Founders Make with EIN vs UTR?
The top mistake is entering a UTR where the IRS expects identification on Form SS-4. The IRS does not recognize UK tax numbers. UK founders also miss the annual Form 5472 filing and assume the EIN replaces a UTR. Each error creates rejections or penalties.
Avoid These Errors
- Putting your UTR on Form SS-4 instead of your UK passport number on Line 7b.
- Using the IRS online EIN tool, which requires an SSN and blocks non-residents.
- Assuming the EIN satisfies HMRC or the UTR satisfies the IRS; each works only in its own country.
- Skipping the annual Form 5472 for a foreign-owned single-member LLC, which carries a $25,000 penalty.
- Malformed UK address on the SS-4, which the IRS silently rejects.
ein.so prevents these errors by preparing the SS-4 correctly and faxing it to 855-215-1627 for you. For the cleanest path, read the SS-4 form guide before you file.
Next Steps
After Getting Your EIN as a UK Founder
- Open a US bank account — Mercury and Relay approve many non-resident LLC owners remotely.
- File your BOI report — required for most LLCs, free at fincen.gov/boi.
- File Form 5472 — annually for foreign-owned LLCs; $25,000 penalty for non-filing.
- Confirm UK duties — keep your UTR active and check Self Assessment with a UK accountant.
- Apply for your EIN — start the SS-4 filing with ein.so.
More comparisons: EIN vs ITIN | EIN vs SSN | EIN vs Tax ID. Non-resident guides: EIN for non-residents | EIN without SSN | EIN processing time.
Frequently Asked Questions
Is an EIN the same as a UTR?
No. An EIN is a 9-digit US federal tax ID from the IRS in the format XX-XXXXXXX. A UTR is a 10-digit tax reference from HMRC in the United Kingdom. Different authorities issue them in different countries for different purposes. One never replaces the other.
Do I need both an EIN and a UTR?
You need both only if you operate businesses in both the United States and the United Kingdom. Your EIN identifies your US business to the IRS. Your UTR identifies your UK tax record to HMRC. A UK resident who forms a US LLC commonly holds both numbers at once.
Can I use my UTR instead of an EIN in the US?
No. The IRS does not accept foreign tax reference numbers for US tax reporting. If you operate a US LLC or corporation, you must obtain a separate EIN from the IRS using Form SS-4, regardless of whether you hold a UTR in the United Kingdom.
How do UK entrepreneurs get a US EIN without an SSN?
UK entrepreneurs submit IRS Form SS-4 by fax to 855-215-1627. No SSN or ITIN is required. Your UK passport number goes on Line 7b as identification. The IRS online tool needs an SSN, so the fax method is the path. ein.so files it for $49 (Standard) or $97 (Express).
What format is a UTR versus an EIN?
A UTR is 10 digits, for example 1234567890. An EIN is 9 digits in the format XX-XXXXXXX, for example 12-3456789. The formats differ and the numbers are not interchangeable. HMRC issues the UTR. The IRS issues the EIN. Neither number is valid outside its own country.
Is an EIN valid in the United Kingdom?
No. An EIN is valid only for US federal tax purposes and has no legal standing with HMRC. A UTR has no legal standing with the IRS. Each country issues and recognizes only its own tax identification numbers, so cross-border businesses keep both on file separately.
How much does an EIN cost compared to a UTR?
The IRS charges $0 for an EIN. ein.so files Form SS-4 for non-residents for $49 (Standard, 4-7 business days) or $97 (Express, 2-3 business days). HMRC issues a UTR free when you register for Self Assessment or Corporation Tax. Confirm UK tax duties with a UK accountant.
Does my US LLC owe US tax filings if I am a UK resident?
A foreign-owned single-member US LLC files Form 5472 plus a pro-forma Form 1120 each year. The penalty for not filing is $25,000. These are information returns, not automatically a tax bill. Confirm your exact US and UK obligations with a CPA and a UK accountant.
Can I open a US bank account with an EIN but no UTR?
Yes. A US business bank account needs your EIN, your LLC formation documents, and your passport. It does not require a UK UTR. Mercury and Relay approve many non-resident LLC owners remotely. See our EIN for a bank account guide for the documents banks request.
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