Guide

Set up a limited company

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 three months of starting to do business. This includes buying, selling, advertising, renting a property and employing someone. You may get a penalty if you register late.

If you are unsure of what counts as starting to do business, see working for yourself.

How to register

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

This is posted to your company address by HMRC, usually within a few days of the company being registered with Companies House (incorporated).

Call the HMRC helpline on Tel: 0300 200 3410 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 - see GOV.UK information on Company Tax Returns.

Finding your UTR in future

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