Corporation Tax for Companies Limited by Guarantee

Limited by guarantee companies are non-trading entities and are not subject to corporation tax on profits. However, you will still need to register for Corporation Tax with HMRC.

However, they are subject to corporation tax on some earnings. For example:

  • – investment income
  • – any interest earned on investment income 

Registration for Corporation Tax is included in our Limited By Guarantee Company Formation service – for the all-inclusive price of just £23.99

Was this article helpful?