I hold more than one licence in my name — does each one register separately for Corporate Tax?

If you hold more than one sole establishment registered in your own name as a natural person, the authority looks at your total income aggregated under one tax registration number (TRN) for that person — not a separate registration per licence. Revenue across all activities is combined to determine whether the Small Business Relief threshold has been crossed.

But if each activity is registered as a separate company (an independent juridical person, such as an LLC or a single-owner LLC), each company is its own separate taxable entity with its own registration, even if the owner is the same person. Confusing the two setups is a common mistake that throws off the relief threshold calculation and each entity's obligations. RASEEKH reviews your licence structure and clarifies exactly who registers, and how.