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.바카라 사이트¯Â
You become liable to UK Corporation Tax from the date the company became a UK resident.
What you바카라 사이트™ll need
To register as a UK resident, non-UK incorporated company, you바카라 사이트™ll need the following information:바카라 사이트¯Â
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your company name바카라 사이트¯Â
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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 had바카라 사이트¯Â
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address of the company바카라 사이트™s registered office
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date of incorporation바카라 사이트¯Â
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date the company became liable to Corporation Tax바카라 사이트¯Â
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date the company intends to prepare its first accounts바카라 사이트¯Â
- name of the parent company and its registered office address 바카라 사이트” 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 you바카라 사이트™re unable to register online, you can write a letter to HMRC instead.
You바카라 사이트™ll need to create a 10-digit dummy Unique Taxpayer Reference (UTR) and should include this at the top of your letter.
To create a dummy UTR, use the year and month of the date you are sending your letter followed by six 5s 바카라 사이트” YYMM555555. For example, if you are sending your letter in July 2024, the dummy UTR would be 2407555555.
You will also need to include all the information from the 바카라 사이트˜What you바카라 사이트™ll need바카라 사이트™ section in your letter.
Send your letter to:
Corporation Tax Services
HM Revenue and Customs
BX9 1AX
United Kingdom
After you바카라 사이트™ve 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.