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Corporation Tax deadlines for limited companies

Plain-English guide to Corporation Tax payment and Company Tax Return deadlines for UK limited companies.

Last checked against official sources: 16 July 2026. General information only, not legal, tax or accounting advice.

Direct answer

For many companies, Corporation Tax is paid 9 months and 1 day after the accounting period ends. The Company Tax Return is usually due 12 months after the end of the accounting period it covers.

Corporation Tax payment and Company Tax Return filing are different HMRC tasks with different deadlines.

Payment and filing are separate

HMRC says companies with taxable profits up to GBP 1.5 million usually pay Corporation Tax 9 months and 1 day after the end of the accounting period.

The Company Tax Return deadline is usually 12 months after the end of the accounting period. A company may still need to file even if it has a loss or no Corporation Tax to pay.

Why new companies should be careful

The year you set up a company can involve more than one accounting period for Corporation Tax.

If anything is unusual, confirm the dates in HMRC and Companies House records or ask a qualified adviser.

Practical checklist

  • - Find the accounting period end date.
  • - Add the Corporation Tax payment deadline.
  • - Add the Company Tax Return filing deadline.
  • - Keep the payment reference and HMRC login details secure.
  • - Confirm whether instalment rules apply if profits are high.

Common mistakes

  • - Waiting until the tax return deadline to pay Corporation Tax.
  • - Assuming no return is needed because there is no tax to pay.
  • - Not checking payment clearing time.

FAQs

Is Corporation Tax due before the Company Tax Return?

Usually, yes. For many companies, payment is due 9 months and 1 day after the period ends, while the return is due 12 months after the period ends.

Official sources

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