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Business must consider both their one-off compliance obligations when the business commences, and their ongoing requirements. The extent of a business’s tax compliance obligations depends on many factors, including:

1. •

   the type of entity

2. •

   the size of the business

3. •

   how many employees (if any)

4. •

   in some circumstances, the type of work undertaken, eg construction

5. •

   the type of assets in the business

6. •

   existence of any share reward schemes

This guidance note summarises the main tax compliance obligations for new businesses. For checklists of compliance requirements which can be used at client visits, see the Starting the business ― overview guidance note.