Who is liable for Corporation Tax

Who is not subject to Corporation Tax requirements?

Businesses and organisations that are not subject to Corporation Tax requirements include:

  • sole traders - one-person businesses that are not operating through a limited company
  • traditional partnerships
  • limited liability partnerships
  • local authorities
  • local authority associations
  • investment clubs
  • allotment and garden societies
  • health service bodies
  • London Organising Committee of the Olympic Games Ltd and the International Olympic Committee

If your business or organisation is not subject to Corporation Tax, you don't need to meet Corporation Tax deadlines and requirements.

This doesn't mean your business is exempt from all taxes as you may have to complete a Self Assessment return.

Tax returns if you're self-employed or in a partnership

Subjects covered in this guide

Developed with:
HM Revenue & Customs

Also on this site