How do I register a company for corporation tax?
Answered 11 March 2026
Registering a Company for Corporation Tax
HMRC Guidance / Practice
The process differs depending on whether the company is UK resident or non-UK resident:
1. UK Resident Companies (incorporated at Companies House)
When a company incorporates at Companies House, details are sent electronically to HMRC and a COTAX record is automatically set up. HMRC then automatically issues form CT41G (Corporation Tax information for new companies) the next day, which gives the company its Unique Taxpayer Reference (UTR).
The CT41G explains that if the company was unable to supply all required information at the time of registration, the easiest way to provide it is via the Online Tax Registration Service (OTRS), though HMRC also accepts the information by letter.
To add Corporation Tax services to an existing business tax account, UK resident companies should follow the guidance at: "Set up a private limited company: Add Corporation Tax services to your business tax account – GOV.UK". A video guide is also available on GOV.UK covering how to add Corporation Tax to a business tax account.
2. Non-UK Resident Companies
Non-UK resident companies must register for UK Corporation Tax using the guidance at: "Register an offshore property developer for Corporation Tax – GOV.UK". An Interactive Guidance (IG) form (a g-form on GOV.UK) has been developed to allow these companies to provide the information required to have a record set up within COTAX.
3. Failure to Notify
A company that fails to notify HMRC of its liability to Corporation Tax may face a failure to notify penalty, calculated on the potential lost revenue — i.e. the amount of tax unpaid as a result of the failure.
In summary: For most UK companies, registration is largely automatic upon incorporation at Companies House, with HMRC issuing a UTR via form CT41G. The company must then add Corporation Tax to its business tax account online via the Government Gateway.
Citation sources
Before Budget 2016, a non-resident company was chargeable to UK Corporation Tax only where the profits were attributable to a UK Permanent Establishment. Budget 2016 changed the relevant legislation so that non-resident companies are now within the charge to Corporation Tax on the full profit from carrying on a trade of dealing in or developing UK land. This change has effect in relation to disposals of UK land made on or after 5 July 2016. These companies may not have to register at Companies H
When a company’s incorporation is accepted by Companies House, details are sent electronically to HM Revenue and Customs and a COTAX record is automatically set up. Where the COTAX record has been set up successfully, form CT41G is issued automatically the next day and the case does not require any manual action. To create a dummy UTR, use the year and month of the date you are sending your letter followed by six 5s — YYMM555555. For example, if you are sending your letter in July 2024, the dumm
When the Transactions in UK Land rules apply the company or individual's income will be treated as arising from a trade of dealing in or developing UK land. Both UK resident and non-UK resident companies and individuals will need to notify chargeability and register to pay tax. There are no separate filing or payment rules for this legislation. The normal self-assessment regime for income tax and corporation tax will apply. Non-UK resident companies need to register for UK corporation tax using
Watch a video about how to add a tax to your business tax account. How do I add a tax to my business tax account?. You will learn about how to add taxes to your business tax account, including: Corporation Tax Self Assessment PAYE for employers VAT
The following forms are relevant to setting up companies. Form Description CT41G Corporation Tax information for new companies form. CT41G (Clubs) New club, society, voluntary association or similar body enquiry form. CT610 Corporation Tax important dates. Not issued after 17 September 2016. SAFE CT61 Stencil A form available on SEES to be used when you need a SAFE record to be created. Register a non-resident company for Corporation Tax if you have disposed of an interest in UK property or land
When a company registers at Companies House, they have the opportunity to supply the required information if it is available. However, many companies do not start to trade immediately and do not have all the necessary information at the time of registration. COTAX issues a CT41G to newly incorporated companies when they are set up on COTAX. That form gives the company their Unique Taxpayer Reference number (UTR) and explains that, if they were unable to supply the information needed to satisfy S
If your clients do not tell HMRC when changes happen that affect their liability to tax, VAT, or other duties, they may face a penalty. This is known as a ‘failure to notify’ penalty. A penalty may occur, for example if your client does not tell HMRC, at the right time, that: they are liable to tax because their new business has made a profit their company is liable for Corporation Tax their business turnover has reached the VAT registration threshold they sell an asset and make a capital gain o