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<p>All companies that are on the Register of Companies are automatically registered
for Corporation Tax at HMRC by virtue of a daily data feed from Companies House to
HMRC.</p><p> </p><p>The numbers registered for each year were:-</p><p> </p><p> </p><table><tbody><tr><td><p>2012-13</p></td><td><p>486,512</p></td></tr><tr><td><p>2013-14</p></td><td><p>536,534</p></td></tr><tr><td><p>2014-15</p></td><td><p>588,741</p></td></tr><tr><td><p>2015-16</p></td><td><p>614,332</p></td></tr><tr><td><p>2016-17</p></td><td><p>648,632</p></td></tr></tbody></table><p>Companies
are required by law (Section 55 Finance Act 2004) to notify HMRC when they come within
the charge to the tax and there is a penalty for failure to do so (Paragraph 2 Schedule
18 Finance Act 1998).</p><p>A company must deliver a return if it receives a notice
from HMRC requiring it to do so.</p><p>HMRC issues notices to companies that it believes
to be active, and thus within the charge to the tax because they are active. A company
must inform HMRC if it has become chargeable to corporation tax but has not received
a notice requiring it to deliver a return. The period for which a company might not
be active depends on the circumstances of the company. HMRC reviews companies treated
as inactive on a risk basis.</p><p>Where HMRC suspects that a company that was treated
as inactive has come within the charge to Corporation Tax but has not informed HMRC,
a notice requiring a return to be delivered is sent to the company.</p><p>HMRC does
not keep a central record of how many notices requiring a return are sent in such
cases.</p><p> </p>
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