UK Tax rate on Companies House incorporation

[MiPo]

Hi,

I incorporated my business a few weeks ago and paid £12 to Companies House for this. I'd like to put that transaction into my bookkeeping. The only receipt I have is an email, which does not look much like an invoice. I don't see either the tax rate on that transaction.

1) Can that transaction be included into my business bookkeeping?
2) What's the tax rate for it?

 

[Truemanbrown]

Yes, the cost of incorporating the company can be included in the company accounts. However, formation costs are a disallowable expense for Corporation Tax purposes.

Presumably, when you are talking about tax rate you are talking about VAT. There is no VAT on the payment to Companies House. Would have been different if you used a formation agent.