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"K" - Appending A UTR Number


In some places, you may see the letter "K" after a UTR number. This does not actually form part of the UTR (10 digit unique taxpayer reference) but is used by HMRC for some payment references.

You may also receive communications from HMRC with the "K" included in the reference on the letter.

Association of Chartered Certified Accountants
Institute of Financial Accountants
Association of Accounting Technicians