| Format/length: | 10 digits |
| HES item: | |
| National Codes: | |
| Default Codes: |
Notes:
A reference number issued by the Inland Revenue that uniquely identifies a particular taxpayer.
References:
UK Government Data Standards Catalogue (GDSC), Version 2.0, Agreed 01.01.02. GDSC:
http://www.govtalk.gov.uk/gdsc/html/default.htm
UNIQUE TAX REFERENCE NUMBER is the same as PERSON IDENTIFIER CODE where the PERSON IDENTIFIER TYPE equals 'e. Unique Tax Reference Number'.
UK Government Data Standards Catalogue
| Data Element | Unique Tax Reference Number |
| Is Part Of |
Person Identifiers
|
| Has Parts | |
| Version | 2.0 |
| Status | Release |
| Previous Versions | |
| Later Versions | |
| Date Agreed | 1 January 2002 |
| Meta Data | Value |
| Name | Unique Tax Reference Number |
| Description | A reference number issued by the Inland Revenue that uniquely identifies a particular taxpayer. |
| Business Format | 10 digits |
| Element Type | Data Item |
| Validations |
1. Must be numeric.
2. The first digit is a check digit.
3. Must be a unique number.
|
| Value | |
| Default Value | |
| Owner | Inland Revenue |
| Based On | Inland Revenue |
| Verification | |
| Comment |
Each reference number is randomly generated.
|
This data element is also known by these names:
| Context | Alias |
|---|---|
| plural | UNIQUE TAX REFERENCE NUMBERS |