File a Company Tax Return online using HM Revenue and Customs’ (HMRC’s) online service.

Online services may be slow during busy times. Check if there are any problems with this service.

Start now on HMRC online services

You’ll need:

  • Government Gateway user ID and password
  • Companies House password and authentication code if you’re filing your accounts with Companies House at the same time - register online with Companies House if you haven’t already

If you don’t have a Government Gateway ID, you can register for an HMRC online account. You’ll need your 10-digit Unique Taxpayers Reference (UTR) - you get this in a letter after you’ve registered your company.


You’ll need either:

  • your limited company’s statutory accounts
  • the accounts required by your unincorporated association’s rules

If you have a private limited company that doesn’t need an auditor you can file your accounts with Companies House at the same time as your Company Tax Return.

There is a different process if you need to file your accounts with Companies House separately.

Other information

You’ll also need details of:


Most small companies and associations can file their return without using any special software.

But you’ll need to use commercial software to upload some details if:

  • your turnover is more than £6.5 million
  • the Corporation Tax accounting period is covered by more than one set of statutory accounts
  • the statutory accounts you want to include cover more than 3 Corporation Tax accounting periods

You’ll also need to use commercial software if you’re reporting any of the following:

  • money owed to the company more than 9 months after the end of the accounting period, eg a director’s loan
  • income or losses from property
  • chargeable gains or losses
  • capital allowances that aren’t for plant or machinery
  • miscellaneous income (including HMRC incentives)
  • non-trading income
  • complex loan-relationship entries
  • leased cars
  • group or consortium relief

You can only file your return on paper if you’re unable to file online because:

  • everyone running your company is prevented from using a computer on religious grounds

  • your company is insolvent and is being run by an administrator

  • a court has ordered your company to be ‘wound up’