After you’ve registered your company with Companies House, you’ll need to register it for Corporation Tax.
When to register
Register for tax within 3 months of starting to do business. ‘Doing business’ includes buying, selling, employing someone, advertising, renting a property or certain other activities.
You may get a penalty if you register late.
How to register
You’ll first need your company’s 10-digit Unique Taxpayer Reference (UTR). 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).
You then register for Corporation Tax online.
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 date from this date)
- the date your annual accounts are made up to
What happens next
Once you’ve registered for Corporation Tax, you’ll be able to sign in and report it in your Company Tax Return.
HMRC will also tell you the deadline for paying Corporation Tax.
If you didn’t get a UTR
Call the helpline if you didn’t get a UTR after registering your company. HMRC will send you it by post - they can’t tell you it over the phone.
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