Last updated: 31 August 2026
After forming a UK limited company, there are several tax registrations and deadlines to consider. Which ones apply depends on when the company starts trading, whether it employs staff and whether its taxable turnover reaches the VAT threshold.
Corporation Tax and your company UTR
HMRC issues a 10-digit Corporation Tax Unique Taxpayer Reference (UTR) for a new limited company. It is normally sent to the company’s registered office. Keep it safe, as it is used when dealing with HMRC about Corporation Tax.
Once the company starts doing business, you should tell HMRC that it is active for Corporation Tax. HMRC guidance says this must normally be done within 3 months of starting business activity.
If you cannot find the company UTR, see our guide to finding a company UTR number.
VAT registration
As at August 2026, the compulsory VAT registration threshold is £90,000 of taxable turnover. A business must register if its taxable turnover for the previous 12 months goes over that threshold, or if it expects to exceed it in the next 30 days.
Voluntary registration is also possible below the threshold. Northern Ireland businesses can face additional VAT rules when trading goods with the EU, so specialist tax advice may be appropriate where cross-border trade is involved.
PAYE and employing staff
If the company will employ people, it will normally need to register with HMRC as an employer and operate PAYE. Registration should be completed before the first payday. Payroll software or a payroll provider is then used to report pay, Income Tax and National Insurance to HMRC.
Self Assessment
Forming a company does not automatically mean every director or shareholder must register for Self Assessment. Whether an individual needs to file a personal tax return depends on their own circumstances and the income they receive. Directors and shareholders should take personal tax advice where needed.
Keep the company’s tax and Companies House records separate
Corporation Tax, VAT and PAYE are HMRC matters. Annual accounts, confirmation statements, officer changes and registered-office information are Companies House matters. The deadlines and systems are separate.
Our company administration service can help with Companies House filings, while your accountant or tax adviser should deal with tax returns and tax planning.
Starting a new Northern Ireland company?
If you have not formed the company yet, see our Northern Ireland company formation options. We handle the Companies House incorporation and can also provide a Belfast registered office if required.
This article is for general information only and reflects the position at the date it was last updated. It does not constitute legal, tax, accounting or other professional advice and should not be relied upon as such. Fees, rules and deadlines may change. You should seek advice from a suitably qualified professional before acting on anything covered here.