Your UTR and Companies House record do not replace the U.S. business EIN.
From US$75 · Nolly.com's one-time fee
A UTR is an HMRC tax reference; an EIN is an IRS business number. HMRC distinguishes personal and organisation UTR records.HMRC Decide whether your UK business or a separate U.S. entity needs the EIN before applying.
Nolly.com is based in Toronto and works with people worldwide, including people living in the U.S. without an SSN.
Use the Nolly.com EIN service when the next step is the business tax number. Tell us whether you already have a company and whether an EIN has been assigned. That keeps a formation request separate from an EIN request for an existing business.
A U.S. tax ID for your company, even without an SSN.
Includes:
“Tax number” can mean several things in a cross-border business conversation. When a U.S. customer asks for one, check the actual form before copying a UK reference into the answer.
GOV.UK describes the UTR as a ten-digit tax reference and explains where individuals and organisations find theirs.HMRC The organisation’s UTR and a director’s personal UTR should not be treated as interchangeable.
A limited company also has its Companies House formation record. UK company formation and its HMRC tax record are distinct parts of the business file.GOV.UK Keep those documents together but label each clearly, alongside the legal name.
If you are a sole trader, say so at the start of the request. If a limited company earns the payment, identify that company instead. The person handling the U.S. account is not automatically the legal recipient of the money.
A UK business may be asking for a U.S. identifier, while another owner may be forming a new U.S. entity. Explain which case applies. Keep the accepted formation record for the entity that will appear on SS-4.
If your UK limited company owns the new LLC, show both entities in an ownership note. If you own the LLC personally, record that instead. Add other members and any tax election documents so the reviewer can identify the federal classification.
The IRS generally treats a single-member LLC as disregarded for federal income tax unless it elects otherwise.IRS That describes the U.S. treatment, not a conclusion about how the UK taxes your arrangement. Ask for both countries’ treatment to be reviewed before choosing the structure.
For the EIN request, use the actual company location and responsible-party facts. A U.S. registered-agent address does not by itself make every foreign-run business eligible for the online IRS tool.IRS
If the responsible party has no SSN or ITIN, review the applicable foreign entry in Form SS-4.IRS A UTR is not an SSN, and obtaining a personal ITIN is not automatically the first step.
Bring the entity’s legal name, formation date, actual activity, business location and mailing details. For a UK company, keep the Companies House evidence handy so the legal spelling can be checked. For a new U.S. LLC, use its U.S. formation record rather than the owner company’s date.
Agree who is authorized to handle the request and who will receive the notice. Keep a copy of the submitted application and check whether an EIN has already been assigned before sending another request.
Plan phone or mail contact around the actual IRS route you use. Do not treat the ITIN service’s processing estimate as an EIN promise. Keep the company’s EIN record with its business documents after issue.
The IRS publishes the UK treaty and related explanation and protocol materials.IRS An EIN is not a treaty approval. Keep income type, recipient and residence facts with any benefit claim.
UK owners face a particular LLC issue. HMRC’s guidance generally treats Delaware LLC profits as belonging to the LLC first, and explains that individual members can be taxed on distributions. The U.S. may instead tax the member on underlying profits. That mismatch can affect double-tax relief.HMRC
The Anson decision is not a blanket rule making every U.S. LLC transparent in the UK. HMRC says the outcome depended on the facts and agreement.HMRC Before choosing an LLC, ask your UK adviser to examine the operating agreement, ownership and distribution rights, alongside the U.S. election or classification.
Keep profit-allocation records separately from cash distributions. A ledger showing only money received in your UK account does not show when the U.S. taxed the underlying income. Bring both records to the relief review, rather than promising that the treaty eliminates every mismatch.
For a U.S. LLC owned from the UK, ask the reviewer about related-party reporting. A foreign-owned U.S. disregarded entity with reportable transactions may need Form 5472 and a pro forma Form 1120.IRS Include owner funding and withdrawals in the review.
A director’s payment, a service invoice from the UK company and a distribution from a U.S. entity should not be grouped as one unexplained transfer. Keep each contract and transaction description. Ask for the UK implications separately rather than assuming the U.S. classification travels unchanged.
Make a filing list that names the entity forms and any personal forms. Receiving an EIN does not decide whether you personally need a U.S. return or ITIN. The same applies to bank checks: obtain the bank’s current requirements for your actual country and ownership.
Label the organisation UTR, any personal UTR and the Companies House record. Match each to its legal holder.
UK recordsChoose the existing UK business or the new U.S. entity and show its actual ownership.
ApplicantUse the correct SS-4 fields and IRS route. Do not enter a UTR as a U.S. personal number.
ApplicationSave the assignment notice and request a filing list covering owner transactions and the entity’s classification.
After issueThey belong to different tax systems. Use the number requested for the legal person and form involved.
Keep personal and organisation records distinct. Identify the company when the company is the applicant or recipient.
No. HMRC treats that decision as dependent on its facts and agreement. Ask for your LLC’s documents and distribution rights to be reviewed rather than copying another owner’s treatment.HMRC
No. Retain the funding and withdrawal records so related-party reporting and other filing questions can be assessed.
More questions? See the full Nolly.com FAQ.
Every IRS fact on this page comes from IRS.gov or the other official pages listed below and was checked on October 3, 2026. Nolly.com's own prices are the only exception. Nolly.com is a private company and is not part of the IRS.
Nolly Services Inc, d/b/a Nolly.com, appears on the IRS page Acceptance agents – Canada. Nolly.com is a private company and isn't part of the IRS.
Checked against IRS.gov on October 3, 2026. General information, not tax advice.
Tell us about the company and we can help with the EIN request.
