What Happens After You Register a Limited Company?
Once your limited company is incorporated at Companies House, HMRC is automatically notified. From that point, there are several important steps and pieces of correspondence you should expect from HMRC as a new company director.
Understanding what to expect — and when — helps you stay on top of your obligations from day one.
Your Corporation Tax Unique Taxpayer Reference (UTR)
Within a few weeks of incorporation, HMRC will send a letter to your registered office address containing your company's Unique Taxpayer Reference (UTR). This is a 10-digit number that identifies your company for Corporation Tax purposes.
Your UTR is important — you will need it to register for Corporation Tax online, file your Company Tax Return and communicate with HMRC about tax matters. Keep this letter safe and store your UTR somewhere accessible.
Registering for Corporation Tax
As a new limited company, you must register for Corporation Tax within three months of starting to trade. You can do this through your HMRC online account using your Government Gateway credentials.
HMRC will then confirm your accounting period and the deadline for your first Company Tax Return. Missing this registration deadline can result in a penalty, so it is worth acting promptly once you receive your UTR.
Setting Up Your HMRC Online Account
Your Government Gateway account gives you access to HMRC's online services, including Corporation Tax, VAT (if applicable) and PAYE (if you employ staff). Setting this up early makes it easier to manage your tax obligations and respond to any HMRC communications online.
You will need your UTR and company registration number to complete the setup.
Deciding Whether to Register for VAT
New limited companies are not automatically VAT registered. You must register for VAT if your taxable turnover exceeds the current VAT threshold (more than £90,000 in a rolling 12-month period), or if you expect to exceed it within the next 30 days.
Some businesses choose to register voluntarily before reaching the threshold — for example, if they sell primarily to other VAT-registered businesses and want to reclaim VAT on their own purchases. This is a decision worth discussing with an accountant.
PAYE Registration if You Employ Staff
If your limited company employs staff — including yourself as a director taking a salary — you will need to register as an employer with HMRC and set up PAYE. HMRC will issue a PAYE reference number, which you will use to report payroll information and make payments.
Keeping Your Registered Office Address Up to Date
HMRC sends all official correspondence — including your UTR letter, VAT registration confirmation and any compliance notices — to your registered office address. It is essential that this address is reliable and that you receive mail promptly.
Spectre Offices provides registered office address services across the UK, with mail forwarding and mail scanning to ensure you never miss important HMRC correspondence.
If you need support managing HMRC letters or VAT correspondence, our HMRC & VAT Correspondence Support service is here to help.
Organising Your Business Records from the Start
HMRC requires limited companies to keep accurate financial records from the date of incorporation. Starting with a well-organised system for invoices, bank statements, expenses and HMRC correspondence makes it much easier to prepare your annual accounts and tax return.
Visit our Business Finance Support page to find out how Spectre Offices can support your new business.
This blog is for general information purposes only and does not constitute financial or tax advice. Please consult a qualified accountant or tax adviser for guidance specific to your business.
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