Register for Corporation Tax

After you’ve registered your company with Companies House, you’ll need to register it for Corporation Tax.

Most companies can register online for Corporation Tax and PAYE as an employer at the same time as registering with Companies House.

You’ll need to register for Corporation Tax within 3 months of starting to do business. This includes buying, selling, advertising, renting a property and employing someone. You can check if you’re unsure what counts as starting to do business.

You may get a penalty if you register late.

How to register

You’ll need your company’s 10-digit Unique Taxpayer Reference (UTR) before you register for Corporation Tax online.

This is posted to your company address by HM Revenue and Customs (HMRC) within 14 days of the company being registered with Companies House (incorporated).

Request your company’s UTR online if you did not get one after registering your company.

Information you’ll need

When registering, you’ll need to tell HMRC:

  • your company’s registration number
  • the date you started to do business (your company’s first accounting period will start from this date)
  • the date your annual accounts are made up to

What happens next

HMRC will tell you the deadline for paying Corporation Tax.

You’ll need to file a Company Tax Return, even if you make a loss or have no Corporation Tax to pay.

Finding your UTR in future

Your 10-digit UTR will be on all letters from HMRC and within online services. You need it:

  • if you contact HMRC about Corporation Tax
  • to send your Company Tax Return using commercial software