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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

 

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.