Publication date: 05.02.2026
My name is Irina Sidorova and I am a lawyer based in London. I have over 18 years of experience in law and prior to moving to the UK I specialized in litigation, corporate support, contract analysis and drafting, and commercial legal support. My expertise includes a detailed analysis of legislative changes and their effective application to protect clients' interests. Thanks to my strategic approach, knowledge of the law and practical experience, I help to avoid legal risks and achieve stability in legal matters.
The process of registration with HMRC (Her Majesty’s Revenue and Customs) for business in the United Kingdom has its own specifics, depending on the type of company, scale of operations, and taxation forms. Not all companies are required to complete registration with HMRC immediately after starting operations: for example, self-employed individuals must complete registration before submitting their first self-assessment, while limited companies are required to do so after official registration with Companies House. However, timely registration with HMRC and maintaining proper documents significantly reduce the risks of tax inspections and help avoid fines or disputes with tax authorities.
Question
How is registration with HMRC conducted for business?
Answer
If a company or self-employed individual is required to complete registration, the process includes submitting the relevant forms to HMRC and providing necessary business information. Key steps include:
- Determining the type of registration: self-assessment, VAT, PAYE, corporation tax;
- Completing registration forms with legal address, type of activity, and account details;
- Submitting documents online or by mail through the official HMRC portal;
- Obtaining a unique tax number (UTR) or VAT number.
Process for those not required to register immediately:
Small businesses or new businesses with low income may defer certain registration steps if their revenue does not exceed VAT or PAYE thresholds. HMRC may require confirmation of projected income and self-assessment forms for individuals.
If a director or entrepreneur disagrees with HMRC’s decision regarding registration obligations, they have the right to appeal through official procedures or consult a tax advisor.
Important documents to have on hand
For effective registration with HMRC, it is necessary to have:
- Identification documents of owners or directors;
- Company documents for registration (if it is a Ltd);
- Proof of address and contact information;
- Bank account details for tax payments;
- Information about projected income and types of activity in the business;
- Official tax number ( UTR ) for the company or individual.
For international business, it is also important to check compliance with the tax requirements of other countries and the existence of international tax numbers if operations are conducted abroad.
Question
What should be done in case of a breach of the registration obligation with HMRC?
Answer
If it is found that a company or entrepreneur did not complete registration with HMRC on time, it is necessary to:
- Immediately submit the relevant forms and provide information;
- Pay accrued taxes and penalties;
- If necessary, consult a tax advisor to prepare written explanations and corrections;
- Maintain internal records of all tax operations and documents to confirm compliance with HMRC requirements.
Timely registration and response help avoid high penalties, maintain control over the company finances, and minimize the risk of disputes with tax authorities.
Important to know
Registration with HMRC is critically important for business in the United Kingdom. Failure to comply with tax requirements, including self-assessment and corporation tax, can lead to financial losses, fines, and reputational risks. Using template forms without verification may not consider the specifics of the company or legal requirements. Regularly updating HMRC data, maintaining documents for income and expenses helps businesses ensure stability, transparency of financial operations, and minimize the risk of tax inspections.
Timely registration with HMRC and proper record-keeping of documents establishes tax discipline for the business, helps avoid fines and disputes, and increases trust with partners and government authorities. Consulting a tax lawyer or accountant helps properly prepare documents, ensure compliance with all legal requirements, and prevent potential issues with HMRC, tax numbers, or self-assessment both within the United Kingdom and internationally.
