Who is liable for Corporation Tax

Introduction

Limited companies and some organisations are liable for Corporation Tax.

If your company or organisation is liable for Corporation Tax, you have to do more than just pay the correct amount of Corporation Tax each year. What you need to do depends on whether your company or organisation is 'active' - for example, carrying on business, trading, or receiving income - or 'dormant' - for example, not active, not carrying on business, or not trading.

This guide will help you decide if your company or organisation is liable for Corporation Tax and therefore subject to Corporation Tax deadlines and requirements.

Subjects covered in this guide


Developed with:
HM Revenue & Customs