Set up a limited company

After registering with Companies House, you need to tell HMRC when the company becomes active 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 for Corporation Tax

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).

If you do not receive a UTR after registering your company, call the HMRC Corporation Tax helpline on Tel 0300 200 3410.

Information you'll need to register for Corporation Tax

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 after registering for Corporation Tax

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:

• if you contact HMRC about Corporation Tax
• to send your Company Tax Return using commercial software