Assoocuaren Es i i i Corporation Tax Company Unique Taxpayer Reference (UTR) HM Revenue & Customs nnn ae eee ieee aera ts eet ie Date ofissue July 2023, HMRC use only: 623 94487 18646 Keep the following information safe Company Unique Taxpayer Reference (UTR) 94487 18646 Tax Office number 623, You will need your UTR whenever you + speak to or communicate with us about the company’s Corporation Tax + file your Company Tax Return Important information for new companies only ‘Companies House has informed us about the formation of your new company. You are required to send us certain information within 3 months of starting or restarting any business activity so that we know that the company is within the charge of Corporation Tax (for example, by beginning to trade, providing services, earning interest or receiving any other income), Depending on how you incorporated you may need to take one of the following actions, If you used the ‘Set up a limited company and register for Corporation Tax’ service on GOV.UK You may have already told us that the company has started doing business, in which case the only thing left to do is set up HMRC’s online Corporation Tax services for the company, If, however, you told us you didn't intend to start any business activity now or in the near future we will have updated our computer records with this information, Set up HMRC’s online Corporation Tax services ‘We will post an activation code, along with instructions on how to set up HMRC’s online Corporation Tax services. This should arrive within 3 weeks. When you receive this, you should activate HMRC’s online Corporation Tax Services and keep your login details safe. After you have activated HMRC’s online Corporation Tax services, you will be able to use the company's business tax account to: + find the company’s UTR + file Company Tax Retums and accounts + check the company's outstanding liabilities and payments + find the correct payment reference number to pay the company's Corporation Tax. + fle Company Tax Retums + pay Corporation Tax + check the company's accounting periods‘SONS eENER Ee If you didn’t use the ‘Set up a limited company and register for Corporation Tax’ service on GOV.UK If you need to tell us your company is active ‘The best way to do this is to use HMRC's online tax registration service, or in writing at the above address. To find ‘out how to do this, go to www.gov.uk/guidance/corporation-tax-trading-and-non-trading ‘When prompted, you will need to enter the 3-digit tax office number shown above. ‘You will also need to file tax returns online. For more information about this, go to www.gov.uk/company-tax-returns If your company is Not Trading or is Dormant You must inform HMRC at the earliest opportunity and the best way to do this is online at www.gov.uk/tell-hmro-your-company-is-dormant-for-corporation-tax if you have not informed HMRC you are dormant you will still be required to submit a Company Tax retum online. Failure to do so may result in penalties being raised against the company. For more information to help you check if the company is active or not for HMRC, go to www.gov.uk/guidance/corporation-tax-trading-and-non-trading Information for Non-UK resident companies Iyou are a non-UK resident company and have become chargeable to UK Corporation Tax because you have started or restarted any business activity, you will need to set up HMRC's online Corporation Tax services for the company to file your Company Tax Return. For more information about this, go to www gov.uk/log-in-register-hmre-online-services and click on ‘Sign in’ to create sign in dete online account, Further information Authorising an agent or accountant For information on how to authorise someone to deal with the company's Corporation Tax affairs, go to www gov. ub/appoint-tax-agent ‘We cannot give advice or help you complete your company accounts and recommend you seek assistance from a qualified accountant if necessary. Reporting and paying Corporation Tax For information on reporting and paying Corporation Tax, go to www.gov.uk/corporation-tax. or access your