Register a non-UK incorporated company for Corporation Tax if you're a UK resident
Find out how to register for Corporation Tax if you are a UK resident, non-UK incorporated company that is not required to register with Companies House.
Who should register
A non-UK incorporated company that is UK resident should register for UK Corporation Tax.
A non-UK incorporated company is resident in the UK for UK Corporation Tax purposes if its central management and control is in the UK, unless it is also resident in a territory which the UK has a double taxation arrangement (DTA) with and that DTA awards sole residence to that other territory.
When to register
You must register within 3 months of the date you become liable to UK Corporation Tax.鈥�
You become liable to UK Corporation Tax from the date the company became a UK resident.
What you鈥檒l need
To register as a UK resident, non-UK incorporated company, you鈥檒l need the following information:鈥�
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your company name鈥�
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country of incorporation and your foreign registration number, if you have one
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any previous names your company has had鈥�
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address of the company鈥檚 registered office
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date of incorporation鈥�
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date the company became liable to Corporation Tax鈥�
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date the company intends to prepare its first accounts鈥�
- name of the parent company and its registered office address 鈥� if the company is part of a group
- your first and last names
- your working relationship to the company or role in the company
- your telephone number and email address
How to register
You can fill the form in online. You will then need to print the form and send it to us using the address shown on the form.
Other ways to register
If you鈥檙e unable to register online, you can write a letter to HMRC instead.
You鈥檒l need to use聽2410555555 for your 10-digit dummy Unique Taxpayer Reference聽(UTR). You聽must include this at the top of your letter.
You will also need to include all the information from the 鈥榃hat you鈥檒l need鈥� section in your letter.
Send your letter to:
Corporation Tax Services
HM Revenue and Customs
BX9 1AX
United Kingdom
After you鈥檝e registered
The dummy UTR should only be used to chase the progress of your registration.
HMRC will process your registration and send your Corporation Tax UTR by post.
You will need to send HMRC a 64-8 form if you have appointed a tax agent in the UK.
Updates to this page
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The section about 'other ways to register' has been updated with information about the dummy Unique Taxpayer Reference (UTR) you need to use.
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First published.