The short answer
Build separate workstreams for Corporate Tax, VAT and any activity-specific tax obligations. Assign registration, records, return review, submission and payment to named people. A single headline rate or annual reminder cannot represent the company’s whole tax position.
What belongs in the company tax register?
Record each tax registration, applicable period, confirmed deadline, responsible preparer and authorised approver. Keep submission and payment evidence together. Corporate Tax filing and payment generally fall within nine months of the tax-period end, while relevant supporting records are retained for at least seven years. [1]
VAT has a different registration test based on taxable supplies/imports and relevant time windows. [2] Do not use the Corporate Tax income threshold to decide VAT registration or assume a free-zone company has no VAT obligations.
Which transactions deserve attention before year-end?
Flag owner funding, related-party transactions, unusual income, business assets and expenses with unclear purpose. Obtain supporting contracts and invoices while they are available. The accountant prepares reliable records; the tax assessment then identifies necessary adjustments and treatment.
If the business trades in goods with activity-specific taxes, ask for the current regime rather than copying old excise rates into a general company checklist. Likewise, cross-border tax relief needs an assessment of the relevant facts and treaty conditions, not a promise that income can never be taxed twice.
What should be reviewed when the business changes?
New activities, customer types, ownership or income streams can affect the assessment. Qualifying free-zone treatment remains conditional. [3] Small Business Relief has been extended to eligible periods ending on or before 31 December 2029, subject to the applicable conditions. [4] Record the basis for any relief rather than treating a marketing description as evidence.
A checklist to take into your next meeting
- Keep separate VAT and Corporate Tax calendars.
- Confirm periods and registration deadlines.
- Reconcile transactions monthly.
- Resolve unclear and related-party entries.
- Retain approval, filing and payment evidence.
Official sources
Source pages checked 10 October 2026. Numbered references in the guide correspond to the sources below.
Your next step
Choose the support that fits this decision. Each link takes you to the relevant service page.
This guide is practical preparation, with official sources where relevant. Company-specific requirements need an assessment of your circumstances. How these guides are prepared.
