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Too late to file if BTA not enrolled for Corporation Tax Online?

Posted by John Crumpton 25 Dec 2025 at 17:10
Merry Christmas. My accounts are due in 6 days and this is the first time filing online with my business tax account (Company UTR). I requested to enrol on 16 December and HMRC said they'd send an activation code by post, which hasn't been delivered yet.

The HMRC helpline is next open on:

Monday 29 December: 8am to 6pm
Tuesday 30 December: 8am to 6pm
Wednesday 31 December: 8am to 4pm

I'll call them on Monday. Otherwise, is there anything else I can do to file in time?

2 Comments

T
Tim Fouracre Staff 26 Dec 2025 at 07:10
Merry Christmas!

Good news - you should be fine. Your Companies House accounts are due 31 December, but you don't need HMRC enrollment for that. You only need Companies House WebFiling credentials, which are separate. You need what is called the "auth code".

The HMRC enrollment you're waiting for is for your CT600 (Corporation Tax return), which isn't due until 31 March 2026 - so you have plenty of time for the activation code to arrive.

To file your accounts by 31 Dec:

- You just need a Companies House WebFiling account

- Sign up at https://webfiling.company-information.service.gov.uk if you haven't already

- That's instant - no postal codes needed

Then you can file your accounts through TinyTax right away, and sort out the HMRC side in January.
J
John Crumpton 26 Dec 2025 at 11:49
Thank you Tim!

I pressed the second "Submit Accounts" button and was asked for my Company Authentication Code, which I have. It then went through and the accounts are filed in time. I really appreciate you replying to me today.

Just a note for anyone reading this, the payment date for Corporation Tax is different to the CT600 deadline. You have to pay this tax earlier 9 months and 1 day after the end of your accounting period.

If your year end is 31 March 2025, your corporation tax payment must be made by 1 January 2026.

https://www.gov.uk/pay-corporation-tax