Who is liable for Corporation Tax

Who is subject to Corporation Tax requirements?

The following limited companies and unincorporated organisations are subject to Corporation Tax requirements:

  • limited companies incorporated in the UK
  • foreign-based companies with a permanent place of business in the UK
  • members' clubs, such as social clubs, sports clubs and holiday clubs
  • societies, such as friendly societies and provident societies
  • associations, such as housing associations and trade associations
  • co-operatives
  • other unincorporated associations
  • groups of individuals carrying on a business that is not a partnership
  • charities, or companies that are subsidiaries of - or wholly owned by - a charity
  • NHS foundation trusts if they are carrying out significant commercial activities that are not part of core health care delivery - such as running a commercial laundry

The taxable profits or surpluses of these businesses and organisations are subject to Corporation Tax requirements.

A company or organisation subject to Corporation Tax requirements is known to HM Revenue & Customs for Corporation Tax purposes as being 'within the charge to Corporation Tax', 'chargeable to tax' or in 'the charge to tax'.

Deadlines and requirements for Corporation Tax

Subjects covered in this guide

Developed with:
HM Revenue & Customs

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