UK Company Tax Registration Guide: How to Register and Activate Your UTR

Following the previous article About Registering a UK Company, xiaoz received the "Corporation Tax Company Unique Taxpayer Reference" (UTR) from HMRC (HM Revenue & Customs) about a week after registering the UK company. New companies must notify HMRC of their Corporation Tax status and register for tax within 3 months of starting or resuming business activities.

Receiving the UTR Number

For xiaoz's first registered UK company, the UTR number was received approximately 2 weeks after company registration. The first party scanned the PDF and forwarded it to me, which included the unique UTR number.

Reminder: If you did not register the company through the first party, ensure your company address is correct and that you can receive mail! If you used a Taobao intermediary for registration, make sure they provide the UTR number!

Is It Necessary to Register for Company Tax?

According to the documents sent by HMRC, "You must send us certain information within 3 months of starting or resuming any business activity so that we know your company is within the scope of Corporation Tax." Once your company begins business activities (such as trading, providing services, earning interest, or other forms of income), you must report to HMRC and register for Corporation Tax within 3 months of these activities starting. This allows HMRC to know that your company is subject to Corporation Tax.

If you fail to register within this 3-month period, your company may face fines or other legal consequences. Therefore, it is crucial to complete this registration promptly after starting business activities. If your company has business activities, registering for company tax is highly necessary.

In short, if your company was successfully registered on January 1st but does not start business activities until May 1st, you must apply for the UTR by August 1st. If the company does not conduct business activities for a long time, it is recommended to apply for dormant status to avoid potential issues.

Registering for Company Tax (UTR)

The following demonstrates how to register and activate company tax. There are many images; if you find it difficult to understand, it is recommended to use a translation tool.

Registration Address: https://www.access.service.gov.uk/registration/email

Enter your email address and input the email verification code.

Click "Continue" to proceed.

Then, enter the full company name. Note: Enter the full company name, not the shareholder's name.

Set a login password yourself and save it.

At this point, you will receive a Login ID (a copy will also be sent to your registered email). This ID needs to be recorded for future logins.

Select the account type as "Organisation."

For security reasons, two-factor authentication will be required next. Click "Continue" to proceed.

I chose the third option, which allows the use of Google Authenticator (the first option is SMS verification).

Use Google Authenticator to scan the QR code or manually enter the key to add it.

Enter the verification code from Google Authenticator to confirm.

Give the authenticator a name; simply fill in a name that is easy to identify and remember.

Continue by clicking the "Add tax" button.

Select "Corporation Tax."

Then, enter the 10-digit UTR number and your company registration number.

• UTR Number: See the section Receiving the UTR Number above.
• Company Registration Number: You can find it at https://find-and-update.company-information.service.gov.uk/ by entering your company name.

You will receive a registration confirmation stating that an activation code will be mailed to you within 7 days.

Then, you will see a waiting for activation prompt.

Activating Company Tax

After I applied for UTR registration, I received a notification from the first party a week later. Subsequently, the first party scanned the UTR activation code in PDF format and forwarded it to me.

Enter the activation code. Note that the activation code has an expiration time. If you do not complete the activation within the specified time, you will need to reapply for the activation code.

Activation completed.

Conclusion

For newly started companies, remember to complete the UTR registration within 3 months of starting business activities! This step should not be underestimated as it affects subsequent tax processing for the company. The steps and tips provided in this article are based on my personal understanding and experience, and I hope they help you. Of course, every company's situation is different; if you find things complicated, you can consult a qualified accountant or tax advisor.

Additionally, I have created a freelancer group chat. Friends interested in this can add my WeChat: xiaozme, and I will invite you to join.

The above content is original by xiaoz. Please cite the source when republishing!!!