When Is Corporation Tax Due to HMRC? A Guide for UK Business Owners

Corporation Tax is a mandatory obligation for all UK limited companies. Missing a payment deadline can result in interest charges and HMRC penalties—yet many business owners are unclear on exactly when Corporation Tax is due and how to stay compliant.

In this article, we explain everything you need to know about Corporation Tax deadlines, how they differ from filing deadlines, and how to stay on top of your company's obligations.

When Is Corporation Tax Due?

Corporation Tax is due 9 months and 1 day after the end of your company's accounting period.

Example:

If your company's accounting year ends on 31 December 2024, your Corporation Tax must be paid by 1 October 2025.

Note: This is the payment deadline—not the filing deadline.

To understand the full process and what support is available, visit our Corporation Tax services page.

When Do You Need to File the Corporation Tax Return?

Your Corporation Tax Return (CT600) must be filed within 12 months of the end of your accounting period. This return details your profits, tax calculations, and reliefs claimed.

Example:

If your accounting period ends 31 December 2024, your filing deadline is 31 December 2025.

Filing your return early helps reduce risk of errors and gives you time to apply for tax planning and advisory opportunities if applicable.

How Do You Pay Corporation Tax?

HMRC offers several payment methods:

Make sure payments clear by the deadline to avoid late payment interest.

What Happens If You Pay Late?

Late Corporation Tax payments attract:

• Interest on the outstanding amount (currently 7.75% per annum, subject to change)
• Possible penalties if HMRC believes you're non-compliant

Consistently late filings or payments may trigger HMRC enquiries. If you've received a letter or are unsure about how to respond, see our dedicated service for HMRC enquiries and investigations.

Top Tips to Stay Compliant

• Set calendar reminders at year-end
• Schedule payments 3–5 days early to avoid delays
• Work with an accountant to estimate tax in advance
• File your CT600 return early—even before the deadline
• Keep an accurate profit forecast mid-year

If you're self-employed or also need to submit a personal return, check our Self Assessment tax service to avoid missing deadlines.

Can You Pay Corporation Tax in Instalments?

Only large companies (those with profits over £1.5 million) are required to pay in instalments.

If you're a small or medium-sized business, your Corporation Tax is usually paid in one lump sum. You can still benefit from smart corporate tax planning strategies to reduce liabilities where possible.

How YRF Accountants Can Help

At YRF Accountants, we help small businesses and limited companies:

• Estimate Corporation Tax liabilities in advance
• Prepare and file CT600 returns correctly
• Ensure all allowable expenses and reliefs are claimed
• Avoid penalties and interest with timely payments

We also offer expert support with tax planning, Corporation Tax compliance, and HMRC correspondence.

 Need Help with Corporation Tax?

Avoid penalties and stay compliant—let us take care of your Corporation Tax obligations.

Book an appointment for a consultation:
https://calendly.com/yrfaccountants-info/30min