Corporation Tax for non-UK incorporated companies
Find out who should register for Corporation Tax as a non-UK incorporated or non-UK resident company.
Corporation Tax is a tax on the annual taxable profits certain businesses make. The amount of profit you make can impact the amount of tax you must pay to HMRC.
Who should register
You must register a non-UK incorporated company for Corporation Tax if you are not required to register with Companies House and you either:
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dispose of UK property or land — this includes collective investment vehicles (CIV) deemed as a company
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are an offshore property developer dealing in or developing UK land or property
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are trading through a dependent agent permanent establishment (DAPE) in the UK
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are a UK resident company
If you are a non-resident company landlord different rules apply.
After you’ve registered
HMRC will:
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set up a HMRC record for the company
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send you a Corporation Tax Unique Taxpayer Reference (UTR) by post
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send you more information by post about what you need to do next
HMRC aim to deal with your registration within 15 working days. Your Corporation Tax UTR and further information on what to do next will arrive at the company’s overseas registered office. It can take 2 to 8 weeks to arrive.
After you receive your UTR
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Set up HMRC online services.
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Select ‘add a tax to your account’.
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Select to add the Corporation Tax service — you will then be sent an activation code by post.
Your activation code will arrive at the overseas registered office. It can take 2 to 8 weeks to arrive.
You can request a new activation code if you do not receive one, or if your code has expired.
After you have activated your account you can view your Corporation Tax record and pay any tax due.
You cannot register for HMRC online services and file your return before you receive your UTR.
Updates to this page
Published 8 April 2019Last updated 17 December 2024 + show all updates
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Information added on what to do if you do not receive your activation code, or if it has expired.
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The guidance has been updated to give non-UK incorporated companies information on who should register for Corporation Tax.
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Information about what to include in your Corporation Tax return has been added.
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Returns section has been updated to say you may be liable to financial penalties if your do not file a Corporation Tax return when we ask you to do so.
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Link for CG73996J in the exemptions section has been updated.
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The 'exemptions' and 'returns' sections have been updated.
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Information for the online registration activation codes has been updated.
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More information about 'How to register', 'After you've registered' and 'After you’ve registered – Returns' has been added.
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The guidance has been updated to give non-resident companies and their agents clear information on what to report for the new Corporation Tax rules.
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First published.