---
title: Registering for Corporation Tax with HMRC
description: Registering for Corporation Tax with HMRC
---
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# Registering for Corporation Tax with HMRC
## A limited company must register with HMRC for Corporation Tax within 3 months of starting business activity. Here’s what you need to know
### How to register for Corporation Tax
To register your company as 'active' for Corporation Tax, you will need to sign up for HMRC's online services by creating a Government Gateway user ID and password.
👉 [Sign up for HMRC's online services](https://www.gov.uk/log-in-register-hmrc-online-services)
Once logged in, you will be asked to provide the following details:
- **Company name** - the official registered name of your company
- **Company registration number (CRN)** - found on your certificate of incorporation
- **Unique Taxpayer Reference (UTR)** - HMRC will send this to your registered office address within 2–3 weeks of the company being formed. If you're using our address service, we'll scan and email this to you
- **Start date of trading activity** - this determines your company's accounting period for Corporation Tax, which is normally a 12-month period that aligns with the financial year in your annual accounts
- **Trading address** - the address where the majority of your business activities are carried out. Please note - this cannot be our address as you do not carry out your work from our address
- **SIC code(s)** - the codes that identify your principal business activities. These were selected when you formed your company
- **Accounting reference date (ARD)** - the date your annual accounts are made up to, which usually falls on the anniversary of the last day of the month your company was formed
### What is Corporation Tax?
Corporation tax is a tax charged on the profits of a limited company.
- The main rate is currently 25% for profits over £250,000
- A small profits rate of 19% applies to profits under £50,000
- Companies with profits in between pay a tapered rate
- It's paid to HMRC, usually 9 months and 1 day after the end of the accounting period
- Companies must file a Company Tax Return (CT600) even if they make a loss or owe nothing
### What happens next?
Once registration is complete, HMRC will send a letter to your registered address confirming registration. This will include the deadlines for paying Corporation Tax and filing your Company Tax Return and annual accounts.
💡 You can find out more about [Corporation Tax registration here](https://www.gov.uk/corporation-tax).
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