HMRC (His Majesty's Revenue and Customs)
What it is
HMRC is the UK's tax authority, responsible for collecting taxes, administering benefits and enforcing tax law. It handles Corporation Tax, VAT, PAYE, income tax and National Insurance — separately from Companies House.
Why it matters
Every UK company deals with HMRC separately from Companies House. HMRC handles your Corporation Tax return (CT600), VAT registration, PAYE for employees, and any director self-assessment returns. Missing HMRC deadlines carries its own penalties, on top of any Companies House penalties.
Common mistake
Treating HMRC and Companies House as the same organisation. They are separate — Companies House deals with company registration and filings; HMRC deals with tax. Both can penalise you independently.
Official source
GOV.UK — HMRC ↗Disclaimer
General educational guidance only — not legal, tax, accounting, immigration, investment or financial advice. We don't guarantee the information is complete, current or suitable for your situation. Always check official sources (GOV.UK, Companies House, HMRC, the relevant professional body) and speak to a qualified professional before acting. Last reviewed: June 2026.