In this section:
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.
On this page:
You must tell HMRC when your company becomes liable for Corporation Tax within three months of the start of either of the following events:
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.
All companies must state:
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:
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.