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Registering for corporation tax when creating a new company


I formed a company on 25 February and received my unique taxpayer reference number. Do I register for corporation tax within three months of forming the company, or is it within three months of starting to trade? I haven't done any sort of trading yet. 


Arthur Weller replies: 

HMRC state at that within three months of starting to trade you need to register for corporation tax. See for what is called starting to do business. It includes buying, selling, advertising, renting a property and employing someone. 




This question was first printed in Business Tax Insider in October 2019.