HM Revenue & Customs

What types of business can use this service?

The following types of business can use this service to register with HM Revenue & Customs (HMRC) for the taxes shown: Help about: Supported Taxes

Self Assessment and PAYE

  • Self-employed/sole traders
  • Nominated partner of a self-employed business partnership (information on registering other partners can be found on the next page)

Corporation Tax and PAYE

  • Limited companies (you will need the Companies House Registration Number and the Unique Taxpayer Reference from HMRC)

VAT

  • Sole proprietors
  • Corporate bodies (eg Limited Companies)
  • Unincorporated bodies (eg clubs and societies)
  • Partnerships, including Limited Liability Partnerships, limited partnerships, Scottish partnerships and Scottish limited partnerships
  • Trusts
  • Local Authorities

There are some types of business that cannot use this service and will need to register by another method. To continue and for further information on those types of business, please click the 'Next' button below.