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Register a Company for Corporation Tax UK

This section explains how to register for Corporation Tax in the United Kingdom. Check how to avoid the penalties for late registration and how to find your UTR for future reference.

Set Up Your Company for Corporation Tax

Having registered the company at Companies House, the next step is to get it registered for Corporation Tax. You must do this within three (3) months of when you start doing business.

In this case, ‘doing business’ can also include advertising, buying, renting a property, selling, and employing staff.

You can check what being ‘active’, trading and non-trading, and what being dormant means for a new business.

Note: As a rule, companies can register online for PAYE and payroll for employers as well as Corporation Tax at the same time as registering with Companies House.

You can get a financial penalty for registering late for Corporation Tax in the United Kingdom.

Registering for HMRC Taxes

HM Revenue and Customs (HMRC) will post a UTR to your company address. You should get it within 14 days of ‘incorporation’ (registering the company with Companies House).

You will need your company 10-digit Unique Taxpayer Reference (UTR) to be able to register for Corporation Tax online with HMRC.

Note: You can get a copy of Corporation Tax UTR (Unique Taxpayer Reference). They will send it by post to the registered address of the company as shown at Companies House.

Information You Need to Tell HMRC:

  • The registration number of your company.
  • The date that you first started doing business (the first accounting period starts from the same date).
  • The date that the annual accounts (sometimes called statutory accounts) are made up to.

Note: HMRC will inform you of the deadline for paying your Corporation Tax bill. You must still file Company Tax Returns even if the company makes a loss or there are no corporate taxes to pay.

Where to Find Your 10-Digit UTR Number

The 10-digit Unique Taxpayer Reference (UTR) shows up on all letters from HMRC and within their online services.

You will need have your 10-digit UTR available any time you:

ALSO IN THIS SECTION

Registering a Company | How to register a limited company online or by post and how much it costs.
Limited Company Formation | A checklist of key rules for setting up a private limited company in UK.

How to Set Up a Company for Corporation Tax in United Kingdom