Payment Deadlines For Corporation Tax

Your company is responsible for calculating how much Corporation Tax it owes and for paying Corporation Tax on time.

If you don't pay your Corporation Tax on time, HM Revenue & Customs (HMRC) will charge interest from the day that it's due until you pay it.

Your Corporation Tax payment is normally due by nine months and one day after the end of your accounting period. So if your Company Tax Return covers your accounting period 1 January 2008 to 31 December 2008, then Corporation Tax must be paid no later than 1 October 2009.

If your company has to pay Corporation Tax by instalments, your payment dates are different. Instalments are based on your estimate of the tax liability on profits for an accounting period and the first two instalments are paid before the end of the accounting period.

To help you pay on time, you can create a calendar of key tax deadlines for the next 12 months using our interactive tool. You can also sign up to receive regular email alerts as each date approaches.

We don't help our clients plan to pay tax, we help our clients plan how to mitigate their tax liabilities. Like all planning, early involvement is a hallmark of a successful outcome.