Dormant companies becoming active for corporation tax will be able to use HMRC’s online services from 29 November, to supply the information currently entered into form CT204 Active Company.
The taxman must be told within three months of the start of the tax accounting period that a new limited company has become active having been dormant.
The Revenue is to update online guidance for business and agents, replacing the current forms (CT204 Review and CT204 Active Company) with a single document that explains what firms need to do.