Set up a private limited company
8. Register for Corporation Tax
After you’ve registered your company with Companies House, you’ll need to register it for Corporation Tax.
You’ll need to do this 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), usually within a few days of the company being registered with Companies House (incorporated).
Call the helpline if you didn’t get a UTR 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