In order to pay corporation tax, you must register your limited company for it first.
Generally, you need to register for Corporation Tax online and provide HMRC with the following information:
Your company’s registration number;
The date your limited company started trading or doing business;
The date that your annual accounts are prepared.
Now, for registration, you will need your company’s 10-digit Unique Taxpayer Reference (UTR). HMRC posts this unique UTR to your registered office address within 14 days of your company incorporation.
Next, you will create a Government Gateway account online using your UTR. After completing your registration, you can easily submit company tax Returns and annual accounts to HMRC. Eventually, you pay Corporation Tax bills