When do I need to pay corporation tax?
My company's first accounting period is coming to an end and I want to know the payment deadline.
Asked by Anonymous on 5 July 2026
1 Answer
For most small companies, Corporation Tax is due 9 months and 1 day after the end of your accounting period, which is earlier than the deadline for filing your Company Tax Return (CT600), which is 12 months after the period end. So you need to calculate and pay the tax before you've formally filed the return confirming the figure. Larger companies with profits over £1.5 million pay in quarterly instalments instead, but that won't apply to most small businesses.