--- title: "What is the CT41G form? | 2026/27 UK Tax Guide" description: "When a client incorporates a new company in the UK, HMRC relies on automated systems to bring that entity into the Corporation Tax net. Formally titled \"Corporation Tax information for new companies\", the CT41G form is the critical first communication…" url: "https://www.accountingfirms.co.uk/knowledge-bank/what-is-the-ct41g-form/" updated: "2026-08-11" category: Limited Company --- # What is the CT41G form? | 2026/27 UK Tax Guide When a client incorporates a new company in the UK, HMRC relies on automated systems to bring that entity into the Corporation Tax net. Formally titled "Corporation Tax information for new companies", the CT41G form is the critical first communication HMRC sends to a newly registered company. To accurately answer *what is the CT41G form*, practitioners must understand its dual purpose: it acts as the delivery mechanism for the company's Unique Taxpayer Reference (UTR) and serves as a formal instruction regarding the company's statutory reporting obligations. ## Automatic Issuance and the UTR HMRC issues the CT41G form automatically. When a founder registers a new [company at Companies House](https://www.accountingfirms.co.uk/blog/role-of-accounting-in-crowdfunding-campaigns/), a direct data feed notifies HMRC's COTAX system, which generates a new corporate record and dispatches the CT41G. The primary function of the CT41G is to provide the company with its 10-digit Unique Taxpayer Reference (UTR).  The company requires this UTR to file its statutory Company Tax Returns (CT600) and to interact with HMRC regarding any [Corporation Tax](https://www.accountingfirms.co.uk/blog/tell-hmrc-that-your-company-is-dormant/) matters. **2026/27 Digital by Default Delivery:** For the [2026/27 tax](https://www.accountingfirms.co.uk/blog/good-timing-can-save-a-lot-of-tax/) year, the method of delivery has modernised. Following the Finance Bill 2025-26, HMRC implements a "Digital by Default" approach for outbound correspondence.  This means directors will receive the CT41G notice directly in their secure digital mailboxes rather than as a paper letter, unless they specifically opt out or are digitally excluded. ## The Section 55 Information Requirement The CT41G is not merely an informational letter; it outlines a strict statutory duty. Section 55 of the Finance Act 2004 requires newly incorporated companies to provide specific commencement information to HMRC. A company must submit this required information no later than three months after its first accounting period begins.  The information demanded includes: - The [company’s registered](https://www.accountingfirms.co.uk/blog/company-registration-number/) name and Company Registration Number (CRN). - The address of the company's principal place of business. - The date to which the company intends to prepare its annual accounts. - Details of any business the company has taken over. - The name and address of its parent company, if it forms part of a corporate group. ## Penalties for Non-Compliance Failing to provide the required commencement information carries financial consequences. If a company fails to comply with the Section 55 Finance Act 2004 information requirements, it triggers penalties under section 98(1) of the Taxes Management Act 1970 (TMA 1970). An initial penalty not exceeding £300 can be determined by a tribunal, followed by continuing daily penalties not exceeding £60 for as long as the failure persists. ## The PAYE Trap: Question 8 (Case Law) Practitioners must carefully advise clients on completing any legacy or supplementary sections associated with the CT41G process, particularly regarding payroll. In the First-tier Tribunal case *TC 01418*, an agent wrongly assumed that answering questions on the CT41G form constituted a request to open a Pay As You Earn (PAYE) scheme.  The form asked: "Is PAYE already being operated YES / NO". The taxpayer ticked "NO", believing this would prompt HMRC to set up a new scheme. The Tribunal firmly rejected this interpretation, ruling that the question asks a literal question of fact.  Ticking "NO" simply confirms that the company is not operating PAYE; it does not serve as a valid request to register as an employer.  Directors must complete a separate registration process to set up a payroll scheme. ## Unincorporated Entities: The CT41G (Clubs) Variant The standard CT41G applies exclusively to entities formally incorporated under the Companies Acts. However, many organisations operate as unincorporated bodies but still fall within the scope of Corporation Tax. For these entities, HMRC uses a specific variant known as the **CT41G (Clubs)**.  HMRC issues this form manually to obtain details regarding the structure and tax status of new clubs, societies, and voluntary associations.  Unlike the standard automated CT41G, processing the Clubs variant allows HMRC to manually set up tax records, including notifying the PAYE and SAFE (interest/royalties) systems if the club intends to make payments. ## Summary of CT41G Rules (2026/27) | Element | Rule / Function | Statutory Authority / Case | | --- | --- | --- | | **Primary Function** | Delivers the company's 10-digit UTR. | HMRC Manual COM40021 | | **2026/27 Delivery** | Sent digitally by default to secure mailboxes. | Finance Bill 2025-26 | | **Information Deadline** | Must supply business details within 3 months of the first accounting period starting. | FA 2004, s 55 | | **Required Fields** | Name, CRN, place of business, accounts date, parent company. | FA 2004, s 55 | | **Penalties** | Up to £300 initial and £60 daily for failing to provide information. | TMA 1970, s 98(1) | | **PAYE Registration** | CT41G is a factual statement, not a request to open a PAYE scheme. | *TC 01418* | | **Clubs Variant** | CT41G (Clubs) is issued manually to unincorporated associations. | HMRC Manual COM40075 | *Next steps for research: Review the exact conditions under which a newly formed company might qualify as "dormant" from incorporation, and how this status interacts with the Section 55 Finance Act 2004 notification timeline.*