Most companies register 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 using this service if you registered your company:
- with Companies House but you have not registered for Corporation Tax
- by post
- using an agent
- using third-party software
If you’ve already registered for Corporation Tax, sign in to HMRC online services to file your company tax return or make a payment. If you do not have an online services account, you can create one when you sign in.
Register 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
Sign in to your business tax account to register for Corporation Tax. Follow the guidance in your account to register.
You’ll need your company’s Government Gateway user ID and password to sign in. If you do not have a user ID, you can create one when you sign in.
You’ll also need your company’s 10-digit Unique Taxpayer Reference (UTR). 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.
What you need to tell HMRC
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 after you’ve registered
If you enrolled for the Corporation Tax online service you can find your 10-digit UTR in HMRC online services. You can also find it on all letters from HMRC.
You need your UTR:
- if you contact HMRC about Corporation Tax
- to send your Company Tax Return using commercial software