UTR stands for Universal Tax Reference.
It’s a unique identifier for you, when you’re completing your Self Assessment tax return.
When you register for self-assessment as part of the process to tell HMRC that you’re self-employed, you’ll be given a UTR. You’ll need this to submit your tax return.
Some employers, hirers and recruitment platforms, such as Worksome, may ask for your UTR before they start working with you, to validate that you are registered as self-employed.
Whilst you don’t need to register for self-assessment until October 5th after you’ve started trading, you won’t have a UTR until you have registered for self-assessment.