What taxes do I need to register for when starting a business?
Answered 17 March 2026
Based on the sources retrieved, I can provide a general overview, but the available documents are primarily focused on tax agents, VAT registration mechanics, and anti-money laundering supervision — rather than a comprehensive new-business registration guide. Here is what the sources do support:
What Taxes Do I Need to Register for When Starting a Business?
The answer depends on your business structure and circumstances. The key registrations are:
HMRC Guidance / Practice
1. Self Assessment (Income Tax) — Sole Traders & Partnerships
A sole trader registers for Self Assessment using form CWF1, and a company registers for Corporation Tax using form CT41G. A tribunal has confirmed that "a reasonable taxpayer would have made enquiries when starting the business to ensure that they understood and complied with their tax obligations" — and that it is not credible to believe there is no need to register with HMRC when starting a business, even if trading below the VAT threshold.
2. Corporation Tax — Limited Companies
A limited company must register for Corporation Tax. When registering, a company will need its Company Registration Number and Corporation Tax Unique Taxpayer Reference (UTR).
3. VAT
Persons who are in business and are either making or intending to make taxable supplies, relevant EU acquisitions, distance sales, or supplies of certain assets may be liable or entitled to register for VAT. Registration is mandatory once the VAT threshold is met, but voluntary registration is also possible.
4. PAYE (Pay As You Earn) — If You Take On Employees
If your business takes on employees, you will need to register as an employer for PAYE and National Insurance contributions. PAYE registration is one of the key taxes a business may need to deal with.
5. Summary of Registrations by Business Type
The sources indicate the following registrations are relevant depending on business type:
- Sole trader: Self Assessment UTR + National Insurance number
- Partnership: Self Assessment UTR (partnership)
- Limited company: Company Registration Number + Corporation Tax UTR
- VAT-registered businesses: VAT registration number
- Employers: PAYE employer reference
⚠️ Important caveat: The retrieved sources do not contain a single comprehensive HMRC "starting a business" registration guide. For a complete and authoritative overview, you should consult HMRC's "Set up a business" guidance on GOV.UK (gov.uk/set-up-business) and, where appropriate, seek professional tax advice.
Citation sources
MRC Clearing House This is the HMRC department where an appeal made by a customer to the Tribunal Service is notified to HMRC, who will then notify the Tribunal Caseworker responsible for the Tribunal Hearing. Company Registration Number (CRN) This is a number allocated to a company when it first registers as a United Kingdom company with the registrar of companies. Construction Industry Scheme (CIS) The taxation scheme applied to contractors and subcontractors working within the construction in
You will need to register for a HMRC online services account if you want to use: Charities Construction Industry Scheme for agents (CIS) Corporation Tax Employment related securities for agents (ERS) Gambling Tax Machine Games Duty Notification of Vehicle Arrivals (NOVA) PAYE Self Assessment VAT VAT EU Refunds for agents VAT Mini One Stop Shop for agents (MOSS) To register for a HMRC online services account you must: Create a Government Gateway user ID to access an HMRC online services account.
shold, and also his belief that he would be paid state benefits if he did file tax returns and he did not want to be a burden on the state. He also referred to his family obligations being onerous, which meant that he did not have the time or resources to keep business records. Although he did not specifically say that this was also a reason for his failure to register for tax and file tax returns, we have taken it into account. 27. The test of negligence is essentially whether the person failed
You’ll need: your Government Gateway user ID and password for either your agent services account or HMRC online services account your name your phone number your email address your client’s name your client’s date of birth details of your client’s turnover and nature of business your client’s bank account details (if available) your client’s National Insurance number a form of identification from your client (such as their passport or driving licence) your client’s Corporation Tax payments, PAYE
Guidance manuals are the main reference material for people in HM Revenue & Customs (HMRC). The guidance is aimed at HMRC staff and should not be relied upon by businesses in calculating their taxes and duties. Persons who are in business and are either making or intending to make: taxable supplies relevant EU acquisitions distance sales, or supplies of certain assets may be liable or entitled to register for VAT. When a person registers, their details are held by HMRC in a record known as the V
You’ll have to provide the following information: full name trading name (if different) address that your business activities are carried out from (this cannot be a PO box address) telephone number email address National Insurance number Self Assessment Unique Taxpayer Reference (UTR) (you must provide this if you are a director with a UTR, a sole trader or a partner) partnership UTR, limited liability partnership UTR or company UTR (if applicable) company registration number (if applicable) VAT