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  • Re:Business account set up by mistake

    Hi,
    You have explained the correct steps to remove a service from the Business Tax Account, but we suggest that you deal with the outstanding amount before you do this.
    If this amount relates to corporation tax, you can discuss this with us by calling 0300 200 3410. 
    If the amount relates to another tax, you can find the relevant contact details at:
    Contact HM Revenue & Customs
    If you experience any technical problems trying to remove the service from your account, you can contact our online helpdesk on 0300 200 3600.
    Thankyou.
  • Re:Corporation Tax on Dormant Company

    Hi,
    HMRC does not seek to impose a specific penalty for late notification that a company has been dormant; however, if HMRC was not informed the company was dormant, penalties for failing to deliver tax returns might have been charged.
    You can find more information about late-filing penalties and tax determinations at:
    Company Tax Returns.
    You can see details of any late-filing penalties on the companies’ online accounts.
    If you cannot access HMRC’s online services, you can call us on 0300 200 3410 to request this information.
    Thankyou.
  • Re:System error when applying for corporation tax

    Hi,
    Unfortunately, we are not able to contact you by email. 
    You can find information about technical issues with HMRC’s online services at:
    Technical support with HMRC online services
    Thankyou.
  • Re:R&D Tax credit claim delay - no clear indication received

    Hi,
    We are currently processing a high volume of claims.
    If you contacted us more than 40 days ago about claiming an R&D tax credit or more than 60 days ago about claiming an R&D expenditure credit claim, please contact us again.
    We aim to respond to your email within 5 working days.
    Thankyou.
  • Re:RE: Unused Double Taxation Relief carried forward

    Hi,
    The guidance to which we referred you also applies to companies. 
    If you need to discuss this further with us, we are going to need more information about the company concerned.
    Please write to us at Corporation Tax Services, HMRC, BX9 1AX. 
    Thankyou
  • Re:Certificate of Residence forms for the year ahead

    Hi,
    If a Certificate of Tax Residence is required for a period partly or entirely in the future we cannot certify that a company will be residence in the UK for any accounting period which ends on a future date.  
    However, we can issue a certificate of UK residence using the date that we sign it as the end date.  
    Most of the countries that we are treaty partner with accept that certificates will be valid for up to 12 months.
    Thankyou.
  • Re:RE: Should i pay corporation income tax in UK, when having business in British Virgin Island ?

    Hi lolly pop
    This link can be used to ask HMRC’s digital assistant to get a quick answer to your query about:
    •    accounting periods
    •    changing any business details
    •    Corporation Tax repayments
    •    paying Corporation Tax
    I cannot see that we have previously referred you to this particular link.  
    We have provided the Corporation Tax Services address previously and if you would l like to speak to Corporation Tax Services you can call our helpline on 0300 2003410 or +44 151 268 0571 if calling from outside the UK.  
    All this information is available on our website at:
    Corporation Tax: general enquiries.  
    However, the questions you have asked on this forum have already been answered.  
    Contacting us by post or telephone with the same questions will not provide you with any more guidance than that already given on this forum.
    Thankyou.
  • Re:Community Interest Company Deferred Income for grant funding?

    Hi,
    As a Community Interest Company, you may wish to consider applying for mutual trading status so that you do not normally need to file CT returns (unless you are trading).  
    Further information can be found here:
    BIM24000
    Grant income should be shown in your accounts so would be shown in year of receipt and expenditure in year it is incurred but is not taxable unless classed as trading income.
    Thankyou.
  • Re:RE: Certificate of Residence forms

    Hi,
    Both Italy and France accept either a certificate of residence letter issued for their specific country or local forms.  
    While the majority of countries accept the standard certificate of residence the necessity of particular forms, or the format of a certificate will, as you have stated, depend on the country.
    Thankyou.
  • Re:Running the Limited company in UK as a non-resident

    Hi,
    Companies are incorporated in the UK through Companies House (which is a separate office to HMRC) and you should contact them in the first instance regarding forming a company while not resident in the UK.
    Information when setting up a limited company which you may find useful, particularly under "register as an overseas company" which advises that you do not need to register if you do not have a base in the UK.
    A company registered for corporation tax is required to submit company tax returns, statutory accounts and computations anually.  
    There may also be requirements to register for other taxes such as VAT.  
    It is not really possible to list all necessary requirements in a hypothetical situation and I would recommend taking independent financial advice regarding your obligations.
    You will need to establish, for example, whether you will have economic activity in the UK.  
    There is a difference between a non-resident company that is trading from abroad with customers in the UK, and one that is actually trading in the UK.   
    Thankyou.