Is a unique tax number (UTR) required to freelance in the UK? I have a T2 work visa and a residence permit as well as a local bank account. I may have some freelance lined up but don’t have my UTR yet because I’ve only been in the country since February and haven’t had to file taxes yet. Will the agency ask for one?

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Ive never been asked for my UTR by an agency when freelancing. They just want an invoice total and a bank account!
Personally - I don’t think you need one as it’s totally legal for a US resident to freelance for a UK agency (from US soil). But good to check with an accountant.

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