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When your company or organisation pays Corporation Tax - paying, reporting and dormant companies

• Overview

  Corporation Tax is a tax your company or association pays to HM Revenue…

• Work out your Corporation Tax

  You do not get a bill for Corporation Tax. You must: keep company and…

Guidance, forms and manuals for Corporation Tax. Including preparing accounts, reliefs, filing returns, payments, charities and clubs, and non-resident companies.

• Updated: 12 February 2024

Find out about being 'active', trading and non-trading, and being dormant if you’re a new or existing company or organisation.

• Updated: 17 February 2020

Incorporate a private limited company - register it with Companies House and rules on directors, shares, articles of association and telling HMRC about the company.

Find statistics for Corporation Tax receipts and liabilities.

• Updated: 25 September 2025

What you need to do or know if your company is sold, stops trading or is being wound up for Corporation Tax purposes.

• Updated: 31 March 2023

• Updated: 1 August 2022

The House of Commons is the publicly elected chamber of Parliament. Members of the Commons debate the big political issues of the day and proposals for new laws. Corporate Officers of the House of Commons is an executive non-departmental public...

• Updated: 24 June 2022

Working out your Corporation Tax rate and getting reliefs and other deductions from your Corporation Tax bill

What it means to be dormant for Corporation Tax or Companies House - trading and non-trading, annual accounts, Company Tax Returns and telling HM Revenue and Customs (HMRC)