If you start trading through a limited company, you’ll usually need to register it for Corporation Tax with HMRC. Registering for Corporation Tax is a separate step from incorporating your company with Companies House.
This guide explains when you need to register, what information you’ll need and what happens after you’ve registered.
When do I need to register for Corporation Tax?
After your company has been incorporated with Companies House, you’ll usually need to register it for Corporation Tax with HMRC.
You should register within three months of your company starting business activities. Examples of business activities include:
buying or selling goods or services;
advertising or marketing the business;
employing staff;
entering into business contracts; or
earning income.
If you don’t register on time, HMRC may charge penalties.
Use our handy interactive calculator to work out how much Corporation Tax you'll pay.
Taxes don't have to be taxing
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Checklist: What information will I need to register for corporation tax online?
You’ll need the following information when registering your company for Corporation Tax with HMRC.
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Limited companies must keep accurate business and accounting records to prepare their accounts and Company Tax Return, and to meet their legal obligations.
The records you should keep include:
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Sales invoices and purchase invoices
Bank statements and details of electronic payments and receipts
Accounting records, including cash books and other financial records
Credit notes and debit notes issued or received
Purchase orders, delivery notes and other supporting documents
Records of cash sales or daily takings (where applicable)
Payroll records (if you employ staff)
VAT records (if your company is VAT registered)
Details of business assets and capital expenditure
Copies of Company Tax Returns and supporting calculations
Copies of annual accounts
Relevant business correspondence and contracts
Companies can keep these records electronically, provided they are complete, accurate and can be produced if HMRC asks to see them.
What happens after I register for Corporation Tax?
Once your company is registered for Corporation Tax, you’ll need to:
keep accurate accounting records throughout the accounting period;
prepare annual accounts;
submit a Company Tax Return to HMRC; and
pay any Corporation Tax due by the relevant deadline.
Corporation Tax is normally payable nine months and one day after the end of the company’s accounting period. The Company Tax Return has a separate filing deadline, so it’s important to plan ahead and ensure both obligations are met.
For the latest filing and payment deadlines, see HMRC’s guidance on Company Tax Returns.
