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You must pay Corporation Tax on profits from doing business as:

• a limited company
• any foreign company with a UK branch or office
• a club, co-operative or other , eg a community group or sports club

You don’t get a bill for Corporation Tax. There are specific things you must do to work out, pay and report your tax.

1. when you start doing business or . Unincorporated associations must .

2. and to work out how much Corporation Tax to pay.

3. or by your deadline - this is usually 9 months and 1 day after the end of your ‘accounting period’.

4. - this is usually 12 months after the end of your accounting period.

Profits you pay Corporation Tax on

Taxable profits for Corporation Tax include the money your company or association makes from:

• doing business (‘trading profits’)
• investments
• for more than they cost (‘chargeable gains’)

If your company is based in the UK, it pays Corporation Tax on all its profits from the UK and abroad.

If your company isn’t based in the UK but has an office or branch here, it only pays Corporation Tax on profits from its UK activities.

Stopping or restarting business

Check what you have to do if:

• you’re not doing business and
• you

Get help

If you need help with Corporation Tax, you can:

• to help you - you can
• contact the