Register for Corporation Tax through a dependent agent permanent establishment
Source: gov.uk (2025-07-11)

Find out how a non-UK resident company trading in the UK through a dependent agent permanent establishment (DAPE) would register for Corporation Tax.

Who should register

You need to register a non-UK resident company with HMRC for Corporation Tax if the company:
- has no physical establishment in the UK
- is trading in the UK through a dependent agent permanent establishment
A dependent agent is an agent who does business on behalf of a non-UK resident company in the UK. This excludes anyone acting for the company as an agent of independent status.

If you are a non-UK resident company that has a physical presence in the UK in addition to a dependent agent permanent establishment, you must register your company with Companies House (https://www.gov.uk/limited-company-formation/register-your-company). You will be registered for Corporation Tax at the same time.

Permanent establishment is a complex area. You may want to ask for advice from a professional adviser about your UK tax position.

When to register

You must register within 3 months of the date the company becomes liable to UK Corporation Tax.

A non-UK resident company becomes liable to UK Corporation Tax when it starts to trade in the UK through a dependent agent permanent establishment.

What you’ll need

To register through a dependent agent permanent establishment for Corporation Tax, you’ll need the following information:

your company name

country of incorporation and your foreign registration number, if you have one

any previous names your company has had

address of the company’s registered office

address and name of the company’s dependent agent in the UK

date of incorporation

date the company became liable to Corporation Tax

date the company intends to prepare its first accounts

name and registered office address of the parent company — if the company is part of a group

your first and last names

your working relationship to the company or role in the company

your telephone number and email address

You can choose to use the address of your UK dependent agent for registration purposes. To make sure you have a separate Unique Taxpayer Reference number (UTR) from your agent, your company must register as ‘UK Agent X acting as agent for company name’.

How to register

You can fill the form in online. You will then need to print the form and send it to us using the address shown on the form.

Register now (https://www.tax.service.gov.uk/guidance/overseas-companies-registration)

Other ways to register

If you’re unable to register online, you can write a letter to HMRC instead.

You’ll need to use 2410555555 for your 10-digit dummy Unique Taxpayer Reference (UTR). You must include this at the top of your letter.

You will also need to include all the information from the ‘What you’ll need’ section in your letter.

Send your letter to:

Corporation Tax ServicesHM Revenue and CustomsBX9 1AXUnited Kingdom

After you’ve registered

The dummy UTR should only be used to chase the progress of your registration.

HMRC will process your registration and send your Corporation Tax UTR by post.

You will need to send HMRC a 64-8 form (https://www.gov.uk/guidance/authorising-an-agent-to-deal-with-your-tax-affairs) if you have appointed a tax agent in the UK.