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.
You become liable to UK Corporation Tax from the date the company became a UK resident.
What you’ll need
To register as a UK resident, non-UK incorporated company, you’ll need the following information:
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your company name
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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
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address of the company’s registered office
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date of incorporation
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date the company became liable to Corporation Tax
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date the company intends to prepare its first accounts
- name of the parent company and its registered office address — 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’re unable to register online, you can write a letter to HMRC instead.
You’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 — 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 ‘What you’ll need’ section in your letter.
Send your letter to:
Corporation Tax Services
HM Revenue and Customs
BX9 1AX
United Kingdom
After you’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.