Corporation tax payment deadline

HMRC · Annually · 9 months and 1 day after year end

You must pay corporation tax 9 months and 1 day after the end of your accounting period. With a 31 March year end, that's 1 January.

Your financial year end

Next due—

Check the date against your own records.

Larger companies pay in instalments

If your taxable profits are over £1.5 million, you pay corporation tax in instalments instead.

The tax is due three months before the company tax return (CT600), which is due 12 months after the period ends.

Regmindr tracks this and the rest of your FCA calendar, and emails your team before each deadline. Set it up from your year end in about two minutes.

This page is a summary, not legal or regulatory advice. The rules in the sources above take precedence.