If this applies to you, you should ask an accountant for advice.
Corporation tax is charged on the profits made by companies.
Unless you run your business as a company, you will not be liable to pay it. To run your business as a company, you need to issue shares and appoint directors. There are a number of legal requirements. For example, if your business is a company you must keep records for at least six years from the end of the tax year they relate to. You should always seek legal advice if you re thinking about setting up and running a company.