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  • Corporation Tax: what new companies must tell HMRC and when

Corporation Tax: what new companies must tell HMRC and when

You must tell HM Revenue & Customs (HMRC) when your company becomes liable for Corporation Tax. Here, a company is one that's incorporated under the Companies Act and does not include unincorporated associations or partnerships.

This guide explains what information you must provide and when.

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Deadlines and requirements

You must tell HMRC when your company becomes liable for Corporation Tax within three months of the start of either of the following events:

  • your company's first accounting period
  • any subsequent accounting period that does not immediately follow the end of a previous accounting period - for example after a period of not trading

The legislation details exactly what's needed but HMRC already receives some information from other sources. For example, Companies House automatically supplies the address of your company's registered office. So if you provide the information shown in the next section of this guide, then HMRC will treat your company as having met its legal obligation.

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What information must you provide to HMRC?

All companies must state:

  • when the company's Corporation Tax accounting period began
  • the company's name and its registered number
  • the address of the company's principal place of business
  • the nature of the business being carried on by the company
  • the date to which the company intends to prepare accounts

Additionally, if the company has taken over any business, including any trade, profession or vocation formerly carried on by another, you must also provide both of the following:

  • the name and address of that former business
  • the name and address of the person from whom the business was acquired

And if the company is a member of a group of companies please also state the name of the parent company and the address of its registered office.

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