For most UK limited companies, Corporation Tax is due 9 months and 1 day after the end of the accounting period.
The payment deadline is usually earlier than the deadline for filing the Company Tax Return, which can cause confusion for directors.
Larger companies can be subject to different rules and may need to pay Corporation Tax through quarterly instalments instead.
💡 Quick Answer
Corporation Tax is normally due 9 months and 1 day after the end of your company’s accounting period if taxable profits are £1.5 million or less.
Your Company Tax Return is usually due later, within 12 months of the end of the accounting period.
Companies with higher taxable profits may need to make Corporation Tax payments by instalments instead.
What Is the Corporation Tax Payment Deadline?
For companies with taxable profits of £1.5 million or less, Corporation Tax is normally payable:
9 months and 1 day after the end of the accounting period.
For example:
| Accounting period ends | Corporation Tax normally due |
|---|---|
| 31 March | 1 January |
| 30 June | 1 April |
| 30 September | 1 July |
| 31 December | 1 October |
The exact deadline depends on the company’s accounting period rather than the calendar or tax year.
Is the Corporation Tax Payment Deadline the Same as the Filing Deadline?
No.
This is an important distinction.
For most companies:
- Corporation Tax payment is normally due 9 months and 1 day after the accounting period ends.
- Company Tax Return is generally due 12 months after the accounting period ends.
This means the company may need to pay its Corporation Tax before the final deadline for filing the return.
Directors therefore need to know roughly what the Corporation Tax liability will be well before the filing deadline.
Example of a Corporation Tax Due Date
Suppose your company’s accounting period runs:
1 April 2025 to 31 March 2026
Assuming the normal payment rules apply:
Corporation Tax payment deadline: 1 January 2027
Company Tax Return deadline: 31 March 2027
The tax payment is therefore due around three months before the return filing deadline.
What If Your Company's First Accounting Period Is Longer Than 12 Months?
A company’s first set of statutory accounts can sometimes cover more than 12 months.
Corporation Tax accounting periods cannot normally exceed 12 months, so the company may have two Corporation Tax accounting periods within its first set of accounts.
This can result in more than one Corporation Tax payment deadline.
If you’re unsure which accounting periods apply, check the company’s Corporation Tax records or speak to your accountant before calculating the deadline.
Do Large Companies Have Different Corporation Tax Deadlines?
Yes.
Companies with annual taxable profits above £1.5 million are generally brought into the quarterly instalment payment regime rather than paying the whole liability 9 months and 1 day after the accounting period.
For a large company with a normal 12-month accounting period, instalments are generally due:
- 6 months and 13 days after the start of the accounting period;
- three months later;
- three months after that; and
- 3 months and 14 days after the end of the accounting period.
There are exceptions, and the thresholds can be affected by associated companies.
What About Very Large Companies?
Companies with taxable profits above £20 million can fall into the “very large company” regime.
For a standard 12-month accounting period, payments are generally due in months 3, 6, 9 and 12 of the accounting period.
The £20 million threshold can also be reduced where the company has associated companies.
For most small and medium-sized limited companies, however, the simpler 9 months and 1 day rule is the relevant deadline.
Does Having Associated Companies Affect the Deadline?
Potentially.
The thresholds used to determine whether a company falls into the quarterly instalment regime can be divided according to the number of associated companies.
A company may therefore need to make instalment payments even where its own taxable profits appear to be below the headline £1.5 million or £20 million thresholds.
Your accountant should be able to establish whether the associated-company rules apply.
What Happens If Corporation Tax Is Paid Late?
HMRC can charge late-payment interest where Corporation Tax is not paid by the applicable deadline.
This is separate from penalties that can arise if the Company Tax Return itself is filed late.
The earlier a payment problem is addressed, the more options the company is likely to have.
What If You Can't Pay Corporation Tax by the Deadline?
If your company knows it will not be able to pay its Corporation Tax bill on time, don’t simply wait for HMRC to start recovery action.
The company may be able to discuss a repayment arrangement with HMRC.
We have a dedicated guide covering exactly what to do if this happens:
Can’t Pay Your Corporation Tax Bill? What Directors Should Do
That article explains:
- HMRC Time to Pay arrangements;
- what HMRC may ask about affordability;
- what happens if a payment plan is refused;
- how Corporation Tax arrears can escalate; and
- the options available where the company has wider financial problems.
If the company also owes VAT, PAYE or other taxes, our broader HMRC Tax Debt guide explains the available options.
Can Corporation Tax Be Paid Early?
Yes.
A company does not have to wait until the payment deadline to pay its Corporation Tax.
Some businesses prefer to put money aside throughout the year or make the payment once the final liability has been calculated.
Good cash-flow planning can reduce the risk of reaching the payment deadline without sufficient funds available.
Need Help With an Unpaid Corporation Tax Bill?
Missing a Corporation Tax deadline can sometimes be a temporary cash-flow issue.
But if the company is also struggling to pay VAT, PAYE, suppliers or other liabilities, it can be a sign of a wider financial problem.
Business Helpline provides free, confidential initial advice for limited company directors dealing with Corporation Tax and other HMRC arrears.
If your payment deadline is approaching and the company cannot afford the bill, see our guide on what to do if you can’t pay Corporation Tax or contact us to discuss the company’s options.
Corporation Tax Deadline FAQs
When is Corporation Tax due after the year end?
For companies with taxable profits of £1.5 million or less, Corporation Tax is normally due 9 months and 1 day after the end of the accounting period.
When is a Company Tax Return due?
A Company Tax Return is generally due 12 months after the end of the accounting period. This is later than the normal Corporation Tax payment deadline.
Is Corporation Tax due on 31 January?
Not normally. Unlike Self Assessment, Corporation Tax does not have one universal January deadline. The payment date depends on the company’s accounting period.
Do all companies get 9 months and 1 day to pay Corporation Tax?
No. Larger companies can be required to make Corporation Tax payments through instalments instead.
What happens if I miss the Corporation Tax payment deadline?
HMRC can charge interest on unpaid Corporation Tax and may pursue the company for the debt. If the company cannot pay, it is usually better to contact HMRC early rather than ignore the liability.
Can HMRC give my company more time to pay Corporation Tax?
Potentially. HMRC may agree a Time to Pay arrangement where the company cannot pay in full but can afford a realistic repayment schedule.
