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If you’re trading as a limited company, you’ll need to register the company for Corporation Tax.

Corporation Tax is the tax paid by companies on the taxable profits they make.

There are different rules for working out the profits in company accounts and the profits for Corporation Tax. The profits shown in company accounts aren’t always the same as the profits in the Company Tax Return.

Companies have to send HMRC a Company Tax Return online and pay any Corporation Tax due electronically.

As a director of the company you’ll be treated as an employee for PAYE purposes.

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