Government Gateway and Corporation Tax Enrolment
To file a CT600 through TinyTax, you need to connect your HMRC Government Gateway account. This guide explains how Government Gateway works, how to enrol for Corporation Tax, and how to fix common issues.
What Is Government Gateway?
Government Gateway is HMRC's online login system. It's separate from Companies House — they are two different systems with different credentials:
| System | What it's for | Credential |
|---|---|---|
| Government Gateway | HMRC services (CT600, PAYE, VAT) | 12-digit Gateway ID + password |
| Companies House | Filing accounts, company changes | 6-character authentication code |
Organisation vs Individual Accounts
Government Gateway has two account types. Corporation Tax can only be added to an Organisation account.
| Account type | Used for | Can enrol for CT? |
|---|---|---|
| Individual | Personal tax (Self Assessment) | No |
| Organisation | Business taxes (CT, PAYE, VAT) | Yes |
How to check your account type
- Log in at gov.uk/log-in-register-hmrc-online-services
- Look at what services are listed — if you see "Self Assessment" but not "Corporation Tax", you're on an Individual account
How to Enrol for Corporation Tax
Step 1: Create an Organisation Gateway account (if needed)
If you only have an Individual account:
- Go to gov.uk/log-in-register-hmrc-online-services
- Select Create sign in details
- Choose Organisation when asked what type of account
- Complete the setup — you'll receive a new 12-digit Gateway ID
Step 2: Add Corporation Tax to your account
- Log in to your Organisation Gateway account
- Select Add a tax, duty or scheme
- Choose Corporation Tax
- You'll need:
Step 3: Connect to TinyTax
Once Corporation Tax appears in your Gateway services:
- In TinyTax, go to the submission preview page
- Enter your Company UTR, Gateway ID, and Gateway password when prompted
- TinyTax connects directly to HMRC to submit your return
Common Problems
"Company not listed" or "not recognised"
This usually means one of:
- You're using an Individual Gateway — Corporation Tax requires an Organisation account (see above)
- HMRC hasn't processed your CT registration yet — after incorporation, HMRC automatically registers your company for CT, but this can take several weeks. If your company is very new, you may need to wait
- Your UTR is incorrect — double-check the 10-digit number from HMRC's letter
Stuck in a loop when trying to enrol
If HMRC keeps redirecting you back to the same page:
- Make sure you're logged into an Organisation account, not Individual
- Try a different browser or clear your cookies
- If the problem persists, call HMRC's Corporation Tax helpline: 0300 200 3410
Agent has CT access on their Gateway
If your accountant or agent has Corporation Tax registered on their Gateway:
- This doesn't necessarily prevent you from also enrolling on your own Gateway
- If HMRC won't let you enrol, ask your agent to de-authorise their CT access first
- Alternatively, your agent can file on your behalf using their own software
Multiple Gateway accounts
If you accidentally created multiple Gateway accounts:
- Only one Organisation account should have Corporation Tax enrolled
- You can call HMRC to delete unused Gateway accounts: 0300 200 3600
- Make sure you know which Gateway ID has CT enrolled before deleting any
Government Gateway vs Companies House Auth Code
These are commonly confused. Here's a quick comparison:
| Government Gateway | CH Auth Code | |
|---|---|---|
| Issued by | HMRC | Companies House |
| Format | 12-digit ID + password | 6-character code |
| Used for | CT600 tax returns | Company accounts filing |
| How to get | Create account online | Sent by post to registered office |
| Used in TinyTax | When submitting CT600 | When submitting accounts |
Common Questions
I've lost my Gateway ID — how do I find it?
Check your email for the original registration confirmation from HMRC. If you can't find it, you can recover your Gateway ID at gov.uk/log-in-register-hmrc-online-services by selecting "Problems signing in" and following the recovery steps.
Do I need a Government Gateway to file accounts with Companies House?
No. Companies House accounts use a separate authentication code, not Government Gateway. You only need Gateway for your CT600 tax return.
My company is being struck off — can I still file CT600?
Yes. You should file any outstanding CT600 returns before your company is dissolved. Your Government Gateway access remains active until HMRC closes the Corporation Tax record after dissolution.
Can I use my accountant's Gateway to file through TinyTax?
No. TinyTax requires the company's own Government Gateway credentials. If your accountant has been filing on your behalf, you'll need to set up your own Organisation Gateway account and enrol for Corporation Tax.
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